Spanish Supreme Court rulings 2026

In late July 2026 the Spanish Supreme Court issued two separate decisions that illustrate its expanding role in clarifying legal standards across different policy areas.

On 29 July, the Court limited the tax agency’s ability to keep a self‑employed taxpayer out of the “módulos” regime after an annulled liquidation, reinforcing the need for a new legal basis to maintain any exclusion. The ruling also affirmed that the tax authority must receive documented proof of a corrective invoice before accepting a VAT rectification.

Two days later, on 31 July, the Court upheld a lower‑court ruling that invalidated the Basque Government’s requirement that subcontractors meet the same Basque‑language criteria as public employees. This decision followed a Constitutional Court order rejecting a challenge by the Vox party to the 2022 Public Employment Law, leaving the legal status of the language‑based hiring rule uncertain.

Together, these judgments show the Supreme Court’s active involvement in both fiscal regulation and regional language‑related employment policy, shaping the interpretation and application of Spanish law across distinct sectors.