- Royal Decree-Law 16/2025 allows taxpayers, on an exceptional basis for 2026, to waive the ISI system and deregister from the monthly VAT refund regime (REDEME) outside the usual period.
- This measure is linked to extended deadlines for adapting to the VERIFACTU Regulations, with new deadlines set for corporate and other taxpayers (now before January 1, 2027, and July 1, 2027, respectively).
- The adaptation timetable for electronic invoicing system manufacturers and the virtual office service remains unchanged.
- From December 26, 2025, to January 31, 2026, taxpayers can revise their VAT options, including waiving ISI and deregistering from REDEME.
- The application limits for the simplified regime and special regime for agriculture, farming, and fishing are extended for 2025 and 2026, with a new period for filing waivers or revocations from December 26, 2025, to January 31, 2026.
Source: kpmg.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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