International Experts Convene at UAH Seminar on Minimum Taxation and Digital Economy Measures
Experts at the University of Alcalá debate Spain's new minimum international tax measures and digital economy taxation starting in 2026 amid broader EU reform discussions.
- • University of Alcalá hosted an international seminar on minimum international taxation and digital economy tax measures.
- • New Complementary Tax compliance begins in 2026, with some details still to be defined.
- • Simplification measures including safe harbours were introduced to ease tax obligations while preserving state fiscal sovereignty.
- • Discussions included Pillar II current status and future prospects of Pillar I, with international academic participation.
- • Event aligns with wider EU economic reform efforts emphasizing competitiveness, deregulation, and coordinated fiscal policies.
Key details
The University of Alcalá recently hosted a pivotal international seminar focusing on minimum international taxation and the taxation of the digital economy, a topic increasingly significant for multinational companies. This event, sponsored by Garrido alongside several fiscal associations and the regional government, brought together experts from diverse fields including industry leaders and international academics to debate Spain's forthcoming fiscal landscape under evolving OECD and EU agreements.
Starting in 2026, companies will be required to comply with the newly introduced Complementary Tax, although some specific regulations remain undefined. On January 5, a package of measures was unveiled aiming to simplify tax obligations through safe harbours while preserving the fiscal sovereignty of states in certain cases. Discussions covered the current status of Pillar II and the prospective impacts of Pillar I reforms, as well as the effects of digital services taxes surveyed by European university scholars.
This seminar emerges amid broader European economic reform efforts, as highlighted by German Chancellor Friedrich Merz at the Davos summit. Merz underscored the imperative of boosting competitiveness via deregulation and aligning fiscal policies across the EU, aligning with Spain's engagement in these international tax reforms. Germany and Italy's forthcoming joint proposals for EU economic changes further contextualize Spain's tax developments within an evolving continental strategy focused on openness and growth.
With the sector still shaping specifics of the Complementary Tax, the Alcalá seminar represents a critical forum for dialogue among policymakers, industry and academic experts to manage complexities and promote equitable multinational taxation in Spain and beyond.
This article was translated and synthesized from Spanish sources, providing English-speaking readers with local perspectives.
