Now that we are on the cusp of 2026, it is the perfect time to look back. We leave behind 2025, which was not just another year in the legislative calendar; it was a year characterized by a procedural reform of undeniable significance and a cross-cutting impact that touched practically every area of law in Spain.
At Resitax, we want to offer you a clear summary of the milestones that have marked this year and that will define the rules of the game for 2026.
Justice is being transformed: efficiency and digitalization
The main protagonist of the year has undoubtedly been Organic Law 1/2025, of January 2. This law was not a simple patch, but a complete structural reorganization of the Administration of Justice.
What has changed with Organic Law 1/2025?
- Goodbye to traditional courts: Courts of First Instance have been implemented.
- Proximity: Justice Offices are created in the municipalities, bringing procedures closer to the citizen.
- Agility: a profound procedural reform seeks to unclog the courts, something vital for any civil or commercial claim.
Labor and social developments: more rights and obligations
2025 also has a strong social component. If you have employees or are a worker in Spain, these points are key:
Main labor and social changes in 2025
- Pensions: the revaluation of pensions and public benefits has been consolidated.
- Permanent disability: elimination of the automatic termination of the employment contract upon declaration of permanent disability.
- Reconciliation: extension of birth and childcare leave.
- Housing: extension of the suspension of evictions and removals for vulnerable groups until December 31, 2025.
Taxation and Administration: the definitive leap to digital
In the administrative and fiscal field —the heart of our specialty at Resitax—, modernization is now the norm.
Digitization of the relationship with the Administration
- Electronic claims: Order HAC/1361/2025 regulates the mandatory use of electronic means to file and process economic-administrative claims.
- Immigration: entry into force of the new Immigration Regulations to expedite the residence of foreigners in Spain.
- Crisis response: updated measures against the DANA storm and approval of the Sustainable Mobility Law.
Markets, crypto assets and insurance: more control and legal certainty
2025 has brought order to both emerging sectors and traditional areas.
Regulation of crypto assets and protection of victims
- Cryptocurrencies: The CNMV expands its supervision of crypto asset service providers.
- Traffic and insurance: updating the accident compensation scale for 2025 and strengthening the protection of victims in accordance with European regulations.
Ready for 2026: a new legal landscape
The year 2025 will bring us a more digital, social, and procedurally updated legal landscape. Navigating this regulatory environment can be complex, especially for foreign companies and residents.
At Resitax, we stay up to date with each of these reforms to ensure that your interests, your residence and your taxes are always in order and optimized.
Do you have questions about how these laws will affect your situation in 2026? Contact us and let's start the year off right.