{"id":1645,"date":"2026-02-02T13:50:51","date_gmt":"2026-02-02T10:50:51","guid":{"rendered":"https:\/\/alegria-service.com\/?p=1645"},"modified":"2026-02-09T13:55:28","modified_gmt":"2026-02-09T10:55:28","slug":"main-spanish-tax-agency-updates-2026","status":"publish","type":"post","link":"https:\/\/alegria-service.com\/en\/blog\/business\/main-spanish-tax-agency-updates-2026\/","title":{"rendered":"Main innovations of the Spanish Tax Agency in 2026"},"content":{"rendered":"<p><a href=\"https:\/\/alegria-service.com\/blog\/business\/\">Spanish Tax Agency<\/a> introduced a number of new measures in the field <a href=\"https:\/\/alegria-service.com\/blog\/business\/taxes-in-spain-for-non-residents-types\/\">taxation<\/a> for 2026. Among the main ones is the obligation of financial institutions to report monthly to the Tax Agency about the accumulated revenue for each month received through <a href=\"https:\/\/alegria-service.com\/service\/opening-bank-account\/\">Bizum<\/a> entrepreneurs and specialists, a planned increase in taxes on diesel fuel and the introduction of benefits for electric vehicles.<\/p>\n<h2>Bank reporting on payments via Bizum<\/h2>\n<p>Regarding the information that financial institutions must provide, it should be clarified that only payments received by entrepreneurs and professionals registered in Spain must be declared. Thus, payments between individuals are not subject to this innovation. Banks will provide the Tax Agency with monthly aggregate information for each entrepreneur or specialist; information for each transaction will not be sent separately.<\/p>\n<h2>Planned increase in taxes on diesel fuel<\/h2>\n<p>At the beginning of the year 2026, Spain must implement a tax increase on diesel fuel, which is one of the key provisions of the \u201cRecovery, Transformation and Resilience Plan\u201d necessary to receive part of the European Next Generation EU funds. Given the difficulty of advancing the issue in the Spanish Parliament, the European Commission has given Spain an additional six months to implement the measure, which must be approved by the end of January.<\/p>\n<h2>Benefits for energy efficiency and electric vehicles<\/h2>\n<p>Continuing the theme of ecological transition, the Ministry of Finance extended until December 31, 2026 tax breaks for those who carry out energy efficiency work in <a href=\"https:\/\/alegria-service.com\/service\/buying-a-property-in-spain\/\">housing<\/a>, and for those who purchase an electric car. In the first case, the renovation of housing or buildings to reduce the demand for heating or cooling results in tax deductions in the amount of:<\/p>\n<ul>\n<li>20%;<\/li>\n<li>40%;<\/li>\n<li>60%.<\/li>\n<\/ul>\n<p>For those who buy plug-in electric and fuel cell vehicles, tax credits of up to 15% are extended. These tax breaks apply not only to cars, but also to the installation of appropriate charging stations.<\/p>\n<h2>Freedom of depreciation for green investments<\/h2>\n<p>To achieve this, in 2026 the freedom of depreciation within the framework of <a href=\"https:\/\/alegria-service.com\/blog\/business\/nalog-na-pribyl-kompanij-v-ispanii\/\">corporate tax<\/a> to invest in certain vehicles and new charging infrastructure; investments in new fuel cell electric vehicles (FCVs), fuel cell hybrid vehicles (FCHVs), battery electric vehicles (BEVs), range-extended electric vehicles (REEVs) or plug-in hybrid vehicles (PHEVs) and new charging infrastructure.<\/p>\n<p>This tax benefit also includes investments in installations intended for self-consumption of electricity, energy from renewable sources or as a replacement for fossil sources.<\/p>\n<h2>Verifactu: postponement of implementation dates<\/h2>\n<p>Verifactu, the verifiable invoicing system promoted by the Tax Agency under the Anti-Fraud Act, was expected to become mandatory from 1 January 2026 for companies with a turnover of less than six million euros and from 1 July the same year for more than 3.4 million self-employed people. However, the government has approved a royal decree that provides for a one-year extension of the entry into force of this system, which promotes <a href=\"https:\/\/alegria-service.com\/blog\/business\/electronic-certificate-in-spain-what-is-it\/\">digitalization of processes<\/a> invoicing in companies \u2013 until January 1 and July 1, 2027, respectively.<\/p>\n<h2>Unemployment benefits and filing a return<\/h2>\n<p>Another tax change for 2026 is that unemployment benefit recipients will not be required to file an income tax return. In March last year, the government already decided not to oblige them to file a return for 2024, and now this will also affect those who received benefits in 2025.<\/p>\n<h2>Benefits for victims of natural disasters<\/h2>\n<p>Benefits were also approved for aid received by victims of last summer&#8217;s wildfires in several autonomous communities. In addition, assistance was extended for those affected by the October 2024 hurricane and for the recovery of municipalities that suffered damage.<\/p>","protected":false},"excerpt":{"rendered":"<p>Spanish Tax Agency introduced a number of new measures\u2026<\/p>\n","protected":false},"author":4,"featured_media":1646,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-1645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business"],"_links":{"self":[{"href":"https:\/\/alegria-service.com\/en\/wp-json\/wp\/v2\/posts\/1645","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alegria-service.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alegria-service.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alegria-service.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/alegria-service.com\/en\/wp-json\/wp\/v2\/comments?post=1645"}],"version-history":[{"count":1,"href":"https:\/\/alegria-service.com\/en\/wp-json\/wp\/v2\/posts\/1645\/revisions"}],"predecessor-version":[{"id":1647,"href":"https:\/\/alegria-service.com\/en\/wp-json\/wp\/v2\/posts\/1645\/revisions\/1647"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alegria-service.com\/en\/wp-json\/wp\/v2\/media\/1646"}],"wp:attachment":[{"href":"https:\/\/alegria-service.com\/en\/wp-json\/wp\/v2\/media?parent=1645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alegria-service.com\/en\/wp-json\/wp\/v2\/categories?post=1645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alegria-service.com\/en\/wp-json\/wp\/v2\/tags?post=1645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}