Short Spain Legal Updates

Authorities in Spain and France dismantled a group that allegedly tried to move marijuana out through the Port of Barcelona. In France, officers intercepted a container with 1.741 tonnes of marijuana from Thailand, declared as rubber boots and cotton T-shirts, and then completed a controlled delivery to the recipient. Five people were arrested in Barcelona, including a customs representative; the investigation is ongoing and more arrests are possible.

The Seguridad Social website updated the Ingreso Mínimo Vital (IMV) section with a new application form, a change-report form, a payment withdrawal form, and certificates for social services. The social services certificates must be completed by social workers, ayuntamiento secretaries, or authorised intermediary organisations, not by applicants. IMV applications can be submitted through the prestaciones portal, at a CAISS office by appointment, or by regular post to the provincial Dirección.

The BOE has published changes to the accounting instructions for Seguridad Social bodies. The main shift is that almost all accounting documents must now be issued electronically, with paper kept only for exceptional cases. A separate accounting document, CPMF.920, is also introduced for internal transfers between Tesorería General bank accounts, to record these moves as patrimonial operations after the funds have actually moved.

Agencia Tributaria explained which tax measures still apply even though Real Decreto-ley 16/2025 and 2/2026 were later not approved. For IRPF 2025, this includes the extension of deductions for works improving home energy efficiency, new rules on imputación de rentas inmobiliarias, and the validity of waivers/returns in módulo (estimación objetiva) filed while those rules were in force. For 2026, the previous limits remain for estimación objetiva in IRPF and for the IVA simplificado and agricultura, ganadería y pesca regimes, at the levels used in 2016–2024.

In Huelva province, the Agencia Tributaria and Policía Nacional carried out a joint operation against a network that supplied narco-boats with fuel, provisions and crews for trips from Morocco to the Spanish coast. Investigators say they seized 800 jerrycans with 20,000 litres of fuel worth about €160,000, plus two boats and two cargo vans. Four people were arrested and one more is under investigation; the case remains open.

Spain has published Real Decreto-ley 10/2026 with urgent tax and other support measures for people affected by DANA and other emergencies. For some aid in Valencia, the tax treatment under IRPF and Impuesto sobre Sociedades has been clarified, and payments from private non-profit organisations to individuals affected by DANA are exempt from IRPF. Separately, amounts paid by the Catholic Church to victims of sexual abuse are also exempt from IRPF, and some rules on professional diesel and IVA rates for certain energy products have been updated.

The EU has adopted a new directive on package travel to better protect travellers and remove unclear points in the old rules. Key changes: the regime for linked travel services is removed, information duties are clarified, and if a service within the package is cancelled, the supplier must refund the organiser within 7 days so the traveller can be refunded within 14 days. Voucher rules are also specified: they must be voluntary only, with the traveller’s explicit consent and clear terms in a durable medium.

A Health Ministry order published in the BOE updates the common cartera de servicios of the Sistema Nacional de Salud. New screenings were added: in pregnancy for preeclampsia, and for risk groups for hepatitis C, Zika and Chagas. Newborn screening (prueba de talón) now covers more congenital diseases, including severe combined immunodeficiency, spinal muscular atrophy and X-linked adrenoleukodystrophy. Population screening for colorectal cancer is also being extended up to age 74; the BOE says invitations for the 70–74 group should approach 100% coverage within 10 years.

The Council of the EU amended Annex II to the Syria sanctions regulation: it updated entries for 11 individuals and removed 7 entities from the list. Those removed include the Ministerio de Defensa, Ministerio del Interior and several Syrian security services. The regulation was published in the OJEU on 19 May and applies from 20 May 2026; this mainly matters for EU banks and companies checking sanctions lists and frozen accounts.

The Council of the EU amended its Syria decision and extended the remaining restrictive measures until 1 June 2027. This does not restore all economic sanctions: the text states that the EU had already lifted all economic sanctions on Syria, while keeping measures against persons and entities linked to the Bashar al-Assad regime, including entry/transit bans and asset freezes. The decision takes effect on 20 May 2026.

The Council of the EU amended the annex to the Syria sanctions decision: 7 entities were removed, and the data on 11 individuals was updated and redrafted. The decision was published in the OJEU and takes effect on 20 May 2026. In Spain, this mainly matters for banks and compliance: EU sanctions screenings should use the updated list.

The BOE has published Cantabria’s 2026 law with tax and administrative measures. The deduction for the birth or adoption of a child stays at €1,400, rising to €1,600 if the child has a disability of 33% or more. For rare diseases, 20% of expenses can be deducted, up to €1,000 in an individual return and €1,200 in a joint return; for ALS, 50% of expenses can be deducted up to €2,000, and the income limit has been removed.