Tax news 2026: what you need to know to manage your business

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The year begins and with it come important tax changes that will directly impact the management of your company or professional activity. From the use of Bizum in business environments to the new extension of the Verifactu system, we review the tax keys for this fiscal year.

Tax news 2026: what you need to know to manage your business

 

1. Controlled Bizum: monthly information to the Tax Office

If you use Bizum as a professional collection method, keep in mind that banks are required to report monthly to the Tax Agency on the total invoiced amount through this channel.

  • It only affects entrepreneurs and professionals residing in Spain.

  • Individual operations are not reported, only the total monthly amount received.

  • Recommendation: keep accurate accounting records to avoid discrepancies.

2. Tax incentives for electric mobility and energy efficiency

Green taxation remains a priority:

  • The 15% deduction in personal income tax for the purchase of electric vehicles or installation of charging points remains valid until December 31, 2026.

  • Freedom of depreciation in Corporate Tax for investments in sustainable mobility.

  • Tax deductions of up to 60% for energy rehabilitation of buildings.

  • Alert: diesel prices increase due to tax adjustments in line with European commitments.

3. Verifactu: more time to adapt

The implementation of the Verifactu system (verifiable invoicing) is postponed:

  • Companies with less than 6 million euros in revenue: obligation as of January 1, 2027.

  • Self-employed: until July 1, 2027.

This extension offers an opportunity to plan the digitization of billing processes in advance, without urgency or compliance risks.

4. Income Tax: relief for unemployed individuals

In the social sphere, the obligation to file the income tax return is eliminated for individuals who only receive unemployment benefits. This measure aims to simplify procedures and avoid tax burdens in already vulnerable situations.

5. Exempt aids for areas affected by disasters

Tax exemptions in Personal Income Tax and Corporate Tax are extended for those who have received aids for:

  • The DANA of October 2024

  • Forest fires from last summer

These exemptions aim to ensure that resources for recovery are not reduced by tax burdens.

The year 2026 consolidates progress towards digitalization and sustainability, but also flexibilizes key deadlines such as Verifactu or income tax for the unemployed. For SMEs, self-employed individuals, and firms, staying up to date with these changes is crucial to avoid penalties and optimize the tax burden.

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