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Royal Decree-Law 3/2026, of February 3, approved by the Spanish Government, establishes the official revaluation of public pensions for 2026 and introduces a set of urgent measures in the area of Social Security. This decree consolidates many of the new developments that we already outlined in our January 11 article “Pensions and contributions 2026: main changes,” with definitive details on contribution rates, maximum and minimum bases, and special assistance for workers and companies.

The Social Security contribution rebate for R&D&I activities is one of the most immediate and least known measures to support innovation among companies.

Form 232 is an informative declaration that some companies are required to submit during the month of November, provided that in the previous year they carried out certain related-party transactions or transactions with persons or entities located in tax havens.

The Directorate-General for Labour has published the work calendar for 2026, with nine common public holidays throughout Spain and the possibility for autonomous communities to adjust some dates according to their traditions. Knowing these dates in advance is key to planning payroll, leave and personnel management, avoiding errors and ensuring the smooth running of the company.  

On 4 November, our tax and accounting team organised a webinar dedicated to the new Computerised Invoicing System (SIF) and Verifactu, a session that brought together numerous professionals interested in understanding how this regulation will impact their day-to-day work.

With the start of a new year and a new quarter, the period for submitting periodic environmental declarations begins.

The Supreme Court has declared that by virtue of the application of the principle of proportionality to workers whose contracts have been suspended due to an ERTE, they are not entitled to take the full number of days of personal leave, but rather it will be reduced in proportion to the time of suspension of employment relations.

Early planning for the generational succession of a family business is essential for achieving tax optimization and significant tax savings when inheriting shares of a family business or receiving them through donation.