Digest · Issue 02 · first half of September

A quiet fortnight with one long-overdue signature.

The first half of September produced little that changes what a Spanish company must do, and one item that finally makes a fourteen-year-old treaty usable. The forward calendar is where the value is this time.

Period covered1 to 15 September 2026
4items
1need action
Every item below says who it touches, what to do and where it came from. Filter by topic, or switch on only items needing action to skip the context.
Being straight about a thin fortnight. Not every two weeks contains something that affects you, and an honest digest says so rather than inflating routine appointments into news. Two items below, then the dates that matter between now and the new year.
01
Immigration11 September 2026No action

Spain and the Philippines finally signed the machinery for their social security treaty

The Convention was signed in Manila on 12 November 2002 and has been in force since 1 August 2012. What it never had was an administrative agreement: the document that names the liaison bodies, orders the forms into existence and sets out how a pension claim filed on one side is processed against contributions made on the other. That agreement was signed in Madrid on 11 September 2026 and took effect on signature. In Spain the liaison bodies are the INSS, and the ISM for the seafarers regime.

Who this touchesFilipino nationals with Spanish contribution records and vice versa, and employers moving staff between the two countries.
If you have staff with split careers across the two systems, aggregation claims now have a defined route. Previously they were handled case by case.
02
Company and market access1 September 2026No action

Urgent measures for Ceuta enacted by decree-law

Real Decreto-ley 22/2026 of 1 September approved urgent social and economic support measures for the autonomous city of Ceuta. As a decree-law it took effect immediately and required parliamentary convalidation, which was debated in the plenary session of 22 to 24 September.

Who this touchesBusinesses operating in Ceuta. No effect on companies elsewhere in Spain.
Nothing, unless you operate there, in which case the measures are worth reading for the support they open up.
03
ImmigrationData to 30 June 2026No action

Student residence permits up 122 per cent in five years

The Permanent Immigration Observatory reported 94,465 foreign nationals holding a valid study stay authorisation at 30 June 2026, up 4.5 per cent year on year and up by 51,966 since June 2021. Authorisations for higher education grew 14.4 per cent in the last year, and students and family members from Central and South America account for 52 per cent of the five-year increase.

Who this touchesContext rather than obligation, but relevant to anyone recruiting graduates in Spain or planning a move that starts with a study route.
Nothing. Useful background if you are weighing the study-to-work route for staff or family.
04
TaxWhat is comingDiarise

The dates worth putting in the calendar now

2 December 2026: the Article 50 grace period ends for generative AI systems placed on the market before 2 August 2026, and the marking obligation bites. 9 December 2026: the new Product Liability Directive applies to products placed on the market from that date. 1 January 2027: Verifactu for corporate income tax payers. First twenty days of October: the ordinary Modelo 210 window for non-residents declaring third-quarter rental income separately.

Who this touchesEveryone, in at least one of the four.
Pick the ones that apply and diarise them with a month of lead time. Three of the four require work by somebody who will be busy in the last quarter.
Each item links to its source. We summarise; we do not replace the official text, and Spanish implementation dates have moved more than once. Nothing here is legal or tax advice for your situation.

Something here applies to you and you are not sure which part.

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New issue every Tuesday · Sources on every item