What has been published
The Spanish Institute of Accounting and Auditing (ICAC), the national audit oversight authority, has published in the Official State Gazette the Resolution of 22 January 2026 publishing the amendment of the Technical Auditing Standards (BOE-A-2026-2234), following a public consultation period opened by a Resolution of 16/10/2025.
The change originates in the European rules on so-called public country-by-country reporting. Directive (EU) 2021/2101 amended Directive 2013/34/EU to require certain undertakings and branches to publish a report on income tax information. As the resolution itself explains, Law 28/2022 of 21 December amended the Spanish Audit Act (Law 22/2015 of 20 July, LAC) to transpose Article 48h of that directive: it introduced a new Eleventh Additional Provision, which regulates the reporting obligation, and paragraph g) of art. 5.1, which adds a minimum content requirement to the auditor’s report. The reporting obligation applies to financial years beginning on or after 22/06/2024.
The eight amended NIA-ES
The substantive change is in NIA-ES 700; the other amendments are conforming changes so that all the report templates follow the same structure.
| Standard | Subject | Scope of the change |
|---|---|---|
| NIA-ES 700 (Revised) | Forming an opinion and reporting | New section in the «Report on other legal and regulatory requirements» and updated templates |
| NIA-ES 705 (Revised) | Modified opinion | Conforming changes to the report templates |
| NIA-ES 706 (Revised) | Emphasis of matter and other matter paragraphs | Conforming changes to the report templates |
| NIA-ES 570 (Revised) | Going concern | Conforming changes to the report templates |
| NIA-ES 510 | Initial audit engagements: opening balances | Conforming changes to the report templates |
| NIA-ES 600 (Revised) | Audits of group financial statements | Conforming changes to the report templates |
| NIA-ES 710 | Comparative information | Conforming changes to the report templates |
| NIA-ES 720 (Revised) | Other information | Conforming changes to the report templates |
The resolution repeals the previous versions of these standards: those of NIA-ES 510, 570, 600, 705, 706, 710 and 720 published by Resolution of 11/04/2024, and that of NIA-ES 700 published by Resolution of 17/07/2025.
The new section of the auditor’s report
Within the «Report on other legal and regulatory requirements», NIA-ES 700 includes a separate section entitled «Obligation to report on corporate income tax or taxes of an identical or similar nature». In it, the auditor must state whether the entity was required to submit that report for the previous financial year and, if so, whether it published it in the Companies Register and on the relevant website, under the terms of the Eleventh Additional Provision of the LAC.
It is a statement on compliance with a publication obligation; it does not alter the opinion on the annual accounts.
From when it applies
The amended NIA-ES are mandatory for audits of annual accounts for financial years beginning on or after 22/06/2025. As a general rule, they also apply to engagements contracted from 01/01/2026. It is advisable to check with your auditor which version applies to each engagement.
Does it affect your company?
The obligation to publish the corporate income tax information report is aimed at multinational groups and large undertakings, so the vast majority of SMEs in Alicante and the Valencian Community will not be required to prepare it. Even so, there are two practical effects:
- Structure of the report. Reports issued using the new templates will include the reference to this obligation where applicable, so their format may differ from that of previous years.
- Subsidiaries and branches of groups. Spanish companies that are part of an international group should confirm with the parent whether the group falls within the scope of the obligation and where the report is published; if it is subject to the obligation, it will have to provide the auditor with evidence of publication.
If you are already preparing the 2025 year-end, our audit of annual accounts team can explain how the report will look, and our preparation of annual accounts team can help you with the notes. We are auditors in Alicante (ROAC S1604).
Frequently asked questions
Does my SME have to publish the corporate income tax information report?
Foreseeably not: it is aimed at large undertakings and groups. If your company belongs to a multinational group, check with the parent.
Does the audit opinion change?
No. The new section sits within the report on other legal and regulatory requirements. The opinion on the annual accounts, its basis and the key audit matters or most significant audit risks remain unchanged.
Does it already apply to the 2025 accounts?
A 2025 financial year that coincides with the calendar year began before 22/06/2025, but the resolution generally provides for its application to engagements contracted from 01/01/2026. Confirm this with your auditor based on the date of the engagement.
Official sources
- ICAC Resolution of 22/01/2026 publishing the amendment of the Technical Auditing Standards (BOE-A-2026-2234)
- Spanish Audit Act (Law 22/2015 of 20 July), consolidated text, BOE
- ICAC: announcements
If you would like to know how these changes affect the audit of your accounts or those of your group, contact our team and we will review your case.
Article prepared by Controlaudit’s technical team. Published on 30/01/2026. Reviewed on 08/10/2026. Content for information only that is no substitute for professional advice on your specific case.