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September revenue rises by 3.7% but VAT falls for the eleventh monthPensions to rise by 3.6% in 2027, with the maximum nearing €3,484SEPE publishes contract models adapted to new labour informationFigaredo (Vox) proposes two income tax brackets and to eliminate VAT on home purchasesPayPal Drives Agentic Commerce with AI and Autonomous PaymentsForeign workers exceed 3.6 million affiliates in Spain

Form 170

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SMEs & Freelancers

Treasury removes the €3,000 threshold and will monitor all Bizum transactions of self-employed workers

The Tax Agency abolishes the €3,000 threshold, and banks will report all professional payments via Bizum and card monthly from 2026.

Marta Uriarte Elizondo · 3 October 2026