2026 Tax Updates: Key Changes for the Self-Employed and SMEs

The year 2026 arrives without major fiscal overhauls, but it does bring relevant adjustments directly affecting the self-employed, SMEs, and corporations. Changes in social security contributions, new controls on electronic payments, modifications to Corporate Tax, and clarifications on Personal Income Tax (IRPF) are all key updates to keep in mind to avoid errors, penalties, or unexpected tax settlements.

In this article, we review the main tax updates for 2026, explained in a clear and practical way.

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