- The definitive period for AES export declarations begins at 23:59:59 on 14/12/2025 (UTC).
- There will be a system unavailability for declaration registration from 23:59:59 on 14/12/2025 to 01:00:00 on 15/12/2025 (CET).
- All export declarations from December 15, 2025, must use the final period format.
- Operators must ensure their systems are configured and tested for the new validation rules by 14/12/2025.
- A seminar for operators will be held in the last week of October to address questions.
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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