- VERI*FACTU deadlines were postponed in December 2025.
- Royal Decree-Law 16/2025 allows an extraordinary period for voluntary SII participants to renounce their participation.
- The new exit window is from 25 December 2025 to 31 January 2026.
- Only taxpayers who voluntarily joined SII (not those under mandatory SII) can use this provision.
Source: sovos.com
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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