Spain Enforces Digital Notifications for Sick Workers, Advances Tax Modernisation

A new decree published in the official state gazette (BOE) requires that all workers on temporary sick leave receive electronic notifications. The order (ISM/541/2026, June 1) makes notifications legally valid the moment they are uploaded to the Social Security's electronic portal, and if the recipient does not access the message within ten days the notice is deemed accepted. An adaptation period runs until 1 September 2026, after which only the digital system will apply, although assistance points remain available for those unable to use the service.

At the same time, Spain is accelerating the digital transformation of its tax administration. The tax agency has expanded electronic filing, digital certificates and automated data‑exchange tools, enabling faster detection of errors and omissions. New regulations slated for 2026 will increase the amount of banking information that financial institutions must provide, strengthening fiscal transparency in line with OECD initiatives.