We leave behind a 2025 that was far from an ordinary year on the legislative calendar. It was a year marked by a procedural reform of undeniable importance and a transversal impact that affected virtually all areas of law in Spain.
At Resitax, we want to offer you a clear summary of the key legal milestones that shaped this year and that will define the rules of the game in 2026.
Justice Transformed: Efficiency and Digitalisation
The undisputed protagonist of the year was Organic Law 1/2025, of 2 January. This regulation was not a simple patch, but a complete structural reorganisation of the Administration of Justice.
What has changed with Organic Law 1/2025?
- Farewell to traditional courts: Courts of First Instance have been replaced by Courts of Instance.
- Greater proximity: Local Justice Offices have been created in municipalities, bringing legal procedures closer to citizens.
- Greater efficiency: A deep procedural reform aims to unclog the courts, which is essential for civil and commercial claims.
Labour and Social Developments: More Rights and Obligations
The year 2025 also had a strong social component. If you employ staff or work in Spain, these points are particularly relevant:
Key labour and social changes in 2025
- Pensions: The revaluation of pensions and public benefits has been consolidated.
- Permanent disability: A historic change eliminated the automatic termination of employment contracts when permanent disability is declared, strengthening employment protection.
- Work-life balance: Extension of birth and childcare leave.
- Housing: Extension of the suspension of evictions and foreclosures for vulnerable groups until 31 December 2025.
Taxation and Public Administration: The Definitive Digital Leap
In the administrative and tax field — the core of Resitax’s expertise — modernisation has become the standard.
Digitalisation of relations with the Administration
- Online appeals: Order HAC/1361/2025 establishes the mandatory use of electronic means to file and process economic-administrative appeals. Interaction with the Tax Authority is now almost entirely digital.
- Immigration: The entry into force of the new Immigration Regulation has been key to regularising complex situations and speeding up residence procedures for foreign nationals in Spain.
- Crisis response: Measures to mitigate damage caused by the DANA weather phenomenon have been updated, and the Sustainable Mobility Act has been approved.
Markets, Crypto-assets and Insurance: Greater Control and Legal Certainty
In 2025, Spain also brought order to both emerging and traditional sectors.
Regulation of crypto-assets and protection of victims
- Cryptocurrencies: The CNMV has expanded its supervisory scope over crypto-asset service providers, providing greater legal certainty for investors.
- Traffic and insurance: The compensation scale for traffic accidents has been updated for 2025, and victim protection has been reinforced through the transposition of European regulations.
Ready for 2026: A New Legal Landscape
The year 2025 leaves us with a more digital, more social and procedurally renewed legal framework. Navigating this regulatory environment can be complex, especially for companies and foreign residents.
At Resitax, we stay fully up to date with every reform to ensure that your interests, your residence status and your taxes are always properly managed and optimised.
Do you have questions about how these legal changes may affect your situation in 2026? Contact us and let’s start the year on the right foot.
