New tax reporting obligations on PSPs and lenders operating in Spain (December 2025)
Client Briefings
Introduction
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From 1 January 2026, new tax reporting obligations will apply to all payment service providers and lenders operating in Spain. The obligations include reporting to the Spanish Tax Authority AEAT on open accounts, lending, cash activity, payment collections and card-based payments.
One of the key changes is that the remit now covers not only Spanish entities and Spanish branches of foreign entities, but also foreign entities operating in Spain under a freedom to provide services basis.
