Pime Diari — Business news from Spain for small firms and freelancers

Illustration: a greengrocer hands a shopping voucher to a customer on a shopping street by the sea

Local · 31 October 2026 · 1 min read

Badalona 'Badabons' shopping vouchers: deadline 22 November

Badalona City Council has opened its 2026 autumn 'Badabons' grants to boost local shopping with co-funded vouchers spent in local shops, services, restaurants and markets. The deadline is 22 November, or earlier if the budget runs out.

Why it matters to you. If you run a shop, bar or restaurant in Badalona, check the rules to see whether you can join as a participating business: it can bring in local customers. Funds may run out before the deadline.

Key date: 22 November 2026, Badabons deadline (earlier if the funds run out)

Source: Diputació de Barcelona, CIDO. Subvencions Programa Badabons 2026, edició de tardor (Ajuntament de Badalona)

Illustration: a business owner signs on a tablet during a video call with an inspector

Tax · 28 October 2026 · 1 min read

Spanish tax inspection reports can now be signed by video call

A resolution of the Spanish Tax Agency (AEAT), published in the Official State Gazette (BOE) on 28 October, replaces the 2007 rules on tax inspection reports (actas). Reports are drafted in AEAT's systems and, if the taxpayer agrees, can be signed remotely through the AEAT e-office by video call. It applies from 29 October.

Why it matters to you. If you live abroad or travel a lot and have an open inspection in Spain, you may be able to sign without coming to the office, but only if you agree. Check first which type of report it is: agreement (A01), disagreement (A02) or settlement (A11). Ask for a translation of anything you don't fully understand before signing.

Key date: 29 October 2026, the new rules on inspection reports apply

Source: BOE. Resolución de 19 de octubre de 2026, de la Dirección General de la AEAT, relativa a las actas de la Inspección de los Tributos (BOE-A-2026-22592) Read more →

Illustration: a shopkeeper and her bookkeeper go through receipts and ledgers on a rainy day

Tax · 27 October 2026 · 1 min read

Monthly VAT for October: form 303 is due by 30 November

The Spanish Tax Agency calendar sets 30 November as the last day for October's monthly VAT return (form 303) and other monthly returns. Before that, by 20 November, monthly filers submit form 349 for intra-EU transactions in October.

Why it matters to you. Most small businesses and freelancers file VAT quarterly, so they have nothing to file this month: the next 303 is in January. If you sell to EU customers and file monthly, remember the 349 is due earlier, on the 20th.

Key date: 20 November 2026, October form 349 (monthly filers); 30 November 2026, last day for October's monthly VAT return (303)

Source: Agencia Tributaria. Calendario del contribuyente 2026: noviembre

Illustration: an older carpenter says goodbye to the workshop owner at the door

Employment · 21 October 2026 · 1 min read

Sick leave for staff aged 62+: employers pay 75% less

Royal Decree-law 31/2026 amends the Spanish Social Security Act: employers get a 75% reduction in their common-contingency contributions for the duration of sick leave (temporary incapacity) of workers aged 62 or over. The decree also extends other benefits, such as care leave for parents of children with cancer or a serious illness.

Why it matters to you. If you employ staff in Spain, sick leave for older employees will cost you less in social security. According to the decree, the reduction applies from 1 December 2026. Like any decree-law, it must still be validated by Parliament.

Key date: 1 December 2026, the 75% reduction starts

Source: BOE. Real Decreto-ley 31/2026, de 20 de octubre, para la mejora de la acción protectora de la Seguridad Social y de otras normas sociales (BOE-A-2026-21872)

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