- Extension of simplified VAT regime and special regime for agriculture, livestock, and fishing until 2026.
- New deadlines for resignations and revocations for these VAT regimes set from December 25 to January 31, 2026, with early submissions from December 1 to 24, 2025 also accepted.
- Extraordinary period for resigning from keeping VAT records via the Tax Agency’s electronic office and for deregistering from the monthly VAT refund register, both set for December 25 to January 31, 2026.
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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