{"id":1090,"date":"2026-01-30T09:30:00","date_gmt":"2026-01-30T08:30:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1090"},"modified":"2026-10-14T09:39:55","modified_gmt":"2026-10-14T07:39:55","slug":"icac-amends-nia-es-income-tax-information-report","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/en\/blog\/icac-amends-nia-es-income-tax-information-report\/","title":{"rendered":"The ICAC amends eight NIA-ES: the auditor’s report must refer to the corporate income tax information report"},"content":{"rendered":"
In brief<\/b>Spain’s Official State Gazette (BOE) of 30\/01\/2026 published the ICAC Resolution of 22\/01\/2026, which amends eight technical auditing standards (NIA-ES 510, 570, 600, 700, 705, 706, 710 and 720). The auditor’s report will include a new section on the obligation to report on corporate income tax, required by art. 5.1.g) of the Spanish Audit Act. The amended standards apply to audits of annual accounts for financial years beginning on or after 22\/06\/2025 and, as a general rule, to engagements contracted from 01\/01\/2026.<\/div>\n

What has been published<\/h2>\n

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<\/strong> (BOE-A-2026-2234), following a public consultation period opened by a Resolution of 16\/10\/2025.<\/p>\n

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.<\/p>\n

The eight amended NIA-ES<\/h2>\n

The substantive change is in NIA-ES 700; the other amendments are conforming changes so that all the report templates follow the same structure.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Standard<\/th>\nSubject<\/th>\nScope of the change<\/th>\n<\/tr>\n<\/thead>\n
NIA-ES 700 (Revised)<\/td>\nForming an opinion and reporting<\/td>\nNew section in the \u00abReport on other legal and regulatory requirements\u00bb and updated templates<\/td>\n<\/tr>\n
NIA-ES 705 (Revised)<\/td>\nModified opinion<\/td>\nConforming changes to the report templates<\/td>\n<\/tr>\n
NIA-ES 706 (Revised)<\/td>\nEmphasis of matter and other matter paragraphs<\/td>\nConforming changes to the report templates<\/td>\n<\/tr>\n
NIA-ES 570 (Revised)<\/td>\nGoing concern<\/td>\nConforming changes to the report templates<\/td>\n<\/tr>\n
NIA-ES 510<\/td>\nInitial audit engagements: opening balances<\/td>\nConforming changes to the report templates<\/td>\n<\/tr>\n
NIA-ES 600 (Revised)<\/td>\nAudits of group financial statements<\/td>\nConforming changes to the report templates<\/td>\n<\/tr>\n
NIA-ES 710<\/td>\nComparative information<\/td>\nConforming changes to the report templates<\/td>\n<\/tr>\n
NIA-ES 720 (Revised)<\/td>\nOther information<\/td>\nConforming changes to the report templates<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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.<\/p>\n

The new section of the auditor’s report<\/h2>\n

Within the \u00abReport on other legal and regulatory requirements\u00bb, NIA-ES 700 includes a separate section entitled \u00abObligation to report on corporate income tax or taxes of an identical or similar nature\u00bb<\/strong>. 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.<\/p>\n

It is a statement on compliance with a publication obligation; it does not alter the opinion on the annual accounts.<\/p>\n

From when it applies<\/h2>\n

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.<\/p>\n

Does it affect your company?<\/h2>\n

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:<\/p>\n