The Tax Agency has announced a series of modifications to Corporate Tax (CT) that will come into effect in 2026, with the aim of improving fiscal transparency and promoting digitization in accounting management.

Main changes

1. 100% digital declaration

As of 2026, all declarations must be submitted exclusively through electronic means, with no possibility of paper delivery.

This will especially affect SMEs and limited companies that do not yet use approved digital platforms.

2. Automated deduction control

The Tax Agency will automatically cross-reference deduction data and pending compensations with previous years, reducing the margin of error and manual reviews.

3. Integration with the VERIFACTU system

Invoices registered under the new VERIFACTU system will be directly linked to CT accounting, allowing immediate control of declared income and expenses.

Who does it affect?

All companies resident in Spain obliged to file Corporate Tax.

Especially SMEs that will need to update their accounting programs to comply with the new connection requirements with the Tax Agency.

Application schedule

  • January 1, 2026: mandatory start of the digital system for large companies.
  • July 1, 2026: extension to the rest of companies and SMEs.

Recommendation

Updating accounting and tax systems is essential to avoid incidents and penalties.

From J.F. Legal Consulting we help you adapt your company to the new obligations, guaranteeing regulatory compliance and legal security.