These Are the New Tax Changes and Filing Forms Introduced in 2026
The Spanish Tax Agency has approved several amendments affecting tax forms and informative returns that will begin to apply from 2026 onwards, including new reporting obligations, changes to filing frequency requirements, and the replacement of certain tax forms currently in force.
Among the changes introduced is Form 170, relating to transactions carried out through payment cards and payments linked to mobile phone numbers, which will change from an annual filing obligation to a monthly reporting requirement. The new filing frequency will apply from returns corresponding to January 2026.
Forms 174, 181 and 185
The Tax Agency has also approved the new Form 174, entitled “Informative Return on All Types of Cards”, establishing a new reporting obligation to be filed annually each January in respect of the previous tax year.
Regarding financial transactions linked to real estate assets, the Treasury has updated Form 181, relating to loans, credits and associated transactions, replacing the current form in force.
Likewise, a new version of Form 185 has been approved concerning contributions made by affiliated members and mutual insurance contributors. This return will continue to be filed on a monthly basis and must be submitted within the first ten calendar days following the reported month.
Forms 196 and 291
Another significant amendment affects Form 196, relating to accounts held in financial institutions and investment income, which will also move from an annual to a monthly filing obligation from 2026 onwards. In addition, this form will incorporate information concerning non-resident accounts previously reported through Form 291, which is hereby abolished.
The Spanish Tax Agency has also approved the new Forms 240, 241 and 242, associated with the so-called Complementary Tax, establishing different deadlines for notifications, informative returns and self-assessments.
Furthermore, the new Form 319 enters into force, intended for advance VAT payments corresponding to certain fuel supplies following the release of products from tax warehouses.
According to the published information, several of these amendments will apply for the first time in February 2026, while other forms will have their first filing periods throughout 2026 and January 2027.
Source and further information: Spanish Tax Agency.