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.

From 6 May to 30 June 2026, the Agencia Tributaria helps people complete and file the Renta 2025 return by phone through the Le llamamos plan and through support in small municipalities. Appointments can be booked from 29 April to 29 June 2026. Hacienda only calls people who booked a cita in advance, and only from 91 333 5 333. In listed small municipalities and nearby villages, help is provided by video assistance at the town hall.

Agencia Tributaria has warned that, during the Renta 2025 campaign, scammers are sending fake emails and SMS pretending to be Hacienda. The tax authority says it never asks by email or SMS for bank details, card numbers or other confidential data, does not issue refunds to cards or via BIZUM, and does not charge for its services. If you receive a message with a “tax refund” link, do not open attachments or click links, delete it and report the scam attempt through Agencia Tributaria channels. If you booked a consultation in advance (Cita), Hacienda may call from 91 333 5 333.

Agencia Tributaria will call about your tax return (Campaña de la Renta 2025) only if you booked a phone appointment in advance. The only official number for these calls is 91 333 5 333. Calls from other numbers, hidden calls, and WhatsApp or Telegram messages claiming to be Hacienda should be ignored and reported through Agencia Tributaria anti-fraud channels.

The Congress of Deputies has formally validated Royal Decree-Law 10/2026, with urgent tax measures and other support for people affected by DANA and other emergencies. This BOE publication does not create new measures by itself; it confirms that the decree adopted on 28 April remains in force.

Spain’s Consumer Affairs Ministry (Consumo) listed common unlawful clauses in housing rental contracts. These include charging the tenant agency or contract-drafting fees, asking for more than 1 month of fianza and more than 2 months of additional guarantee, keeping the deposit only because the tenant left early, or making the tenant pay all court costs in advance. Consumo also warns about excessive penalties for late move-out: courts have questioned amounts up to triple the daily rent. A clause saying all terms were “individually negotiated” does not automatically make them lawful.

In Barcelona, Agencia Tributaria (Vigilancia Aduanera) and the Guardia Civil dismantled a group that allegedly brought cocaine by sea through the port. Investigators report the seizure of 1,254 kg of cocaine, €318,395 in cash, 8 cars, 12 firearms, and the freezing of more than €350,000 in bank accounts. Thirteen people were arrested, and two more are under investigation for money laundering; the probe also points to over €2.5 million of unexplained funds moved through shell companies, sham private loans, and crypto-assets.

Authorities dismantled a clandestine cocaine “macro-laboratory” in Toledo province that operated around the clock in an industrial area disguised as a normal business. According to Agencia Tributaria, Guardia Civil and Policía Nacional, 13 people were arrested in five provinces. Seizures included about 1 tonne of cocaine, nearly 8 tonnes of corn flour impregnated with cocaine, around €170,000 in cash, 5 firearms, and precautionary measures on 7 properties, 17 vehicles and 11 bank accounts.

Agencia Tributaria and Policía Nacional said they dismantled a network that allegedly evaded VAT (IVA) in alcohol trading. The suspected damage is €32.8 million for 2019–2025: 18 people were arrested, 12 searches were carried out in Barcelona, Tarragona and Valencia, and accounts were frozen. Investigators also seized 40 properties and more than €430,000 in cash, and say the scheme used shell companies in Spain, Portugal and Belgium with fake invoices.

At the Port of Valencia, Agencia Tributaria, Guardia Civil and Policía Nacional intercepted a container with 3,289 kg of marijuana and more than 6 kg of suspected Canadian hashish. Authorities say the shipment was worth over €6 million on the European black market and was the largest such seizure in Spain with origin in Canada. The container was found on 7 March through international data sharing and EU customs control tools.

At Madrid-Barajas Airport, Agencia Tributaria customs and the Guardia Civil intercepted a shipment from Mexico: methamphetamine had been mixed into the contents of 36 containers declared as coconut oil. The delivery was then tracked to a storage unit in Arganda del Rey; five people were arrested and another is under investigation, with four placed in pretrial detention. According to the authorities, this is one of Spain’s largest such seizures in recent years.

Spain’s Agencia Tributaria and Guardia Civil said they dismantled a network that illegally shipped containers of hazardous waste by sea from Tenerife to several African countries. The case involves 32 people and 4 companies, with about 650 tonnes of hazardous waste, 86 tonnes of non-hazardous waste, and a total value of around €800,000. Shipments included non-decontaminated refrigerator parts, car parts, about 38 tonnes of fire extinguishers, and vehicles with falsified documents.

Spain’s Tax Agency (Agencia Tributaria) has published its 2026 control plan: it will step up cross-checks of new financial data from cards, bank accounts and online platforms to detect undeclared income and assets. Increased scrutiny will cover e-commerce, platform rentals, content creators, crypto transactions and the use of neobank accounts to hide money abroad. Customs will also tighten control of online purchases after the end of the €150 duty threshold, and Hacienda wants faster detection of shell companies, suspicious IVA refunds and businesses hiding revenue or refusing card payments.

Off the coast of Cádiz, customs officers from Servicio de Vigilancia Aduanera (Agencia Tributaria) intercepted a semi-rigid boat after a chase, with about 3,000 kg of hashish on board. Four people were arrested, and the court ordered their pretrial detention. According to the agency, the 12-metre boat had four 300 hp engines, and the investigation is ongoing with possible further arrests.

Spain’s Ministry of Consumer Affairs, through the DGOJ, has opened a grant call for research on disorders and risks linked to gambling. The total budget is €950,620; public and private research centres can apply via the DGOJ electronic sede until 22 June 2026, and selected projects must finish by 30 June 2027. For ordinary residents in Spain, this is not a new payment but research funding for prevention and early detection of problem gambling.

The Ministry of Consumer Affairs (Consumo) has opened a public consultation on amendments to the Ley de Regulación del Juego. The proposal would tighten rules on gambling advertising, including celebrities and influencers, offers to attract new customers, and search engine ads so operator ads appear only for queries directly related to betting. Comments from citizens and organisations are open until 22 June 2026; the aim is to better protect users and strengthen action against illegal online gambling.

The Ministry of Social Rights has opened two subsidy lines worth nearly €4 million for abandoned animals and street-cat colonies. Animal protectoras can apply for €1,994,971 until 13 June 2026; local authorities can apply for €1,950,000 until 10 June. In 2025, these programs received more than 2,000 projects worth €55 million, 15% more than in 2024; about €1 million from the municipal line went to towns with fewer than 10,000 residents.

The EU Council has repealed the 2024 decision that tightened the application of the Visa Code for Ethiopian nationals due to weak cooperation on readmission. Standard rules now apply again: possible document facilitations, fee benefits for diplomatic and service passport holders, the usual 15-day processing time instead of the de facto 45 days, and multiple-entry visas. The EU says Ethiopia has significantly improved cooperation on identification, temporary travel documents and returns.

Navarre adopted urgent tax measures for households and businesses. For housing in IRPF for 2026, deductions were confirmed for energy-efficiency works: 20%, 40% and 60% depending on the level of improvement, with annual bases and a total cap for whole-building rehabilitation; the certificate deadline is 1 January 2028. For companies, the reinvestment period under the corporate tax relief was extended by one year, the Reserva especial para inversiones may be used until 31 December 2027, and transfers of energy savings in the CAE system are exempt from TPO.