- Spain has introduced a temporary opt-out window from the SII (Suministro Inmediato de Información) regime in response to the postponement of the Veri*factu invoicing system, providing relief to businesses that voluntarily joined SII to avoid compliance burdens that are no longer immediate.
- The Spanish government delayed the mandatory application of Veri*factu to January 1, 2027, for corporate taxpayers and July 1, 2027, for other businesses, which led many voluntary SII participants to find themselves locked into a more burdensome VAT reporting regime after the standard renunciation deadline had passed.
- Royal Decree-Law 16/2025 establishes an exceptional exit period from December 25, 2025, to January 31, 2026, allowing eligible taxpayers to deregister from SII by filing Form 036 or 037 with the AEAT, with the measure being a one-off transitional adjustment rather than a structural change.
Source Pagero
Latest Posts in "Spain"
- Gibraltar Introduces Transaction Tax and Duty Changes Ahead of EU Customs Union Implementation
- Spain Tightens VAT Refund Rules for Non-EU Businesses, Impacting U.S. and Other Foreign Claimants
- Conflict Report: Artificial Company Interposition for Input VAT Deduction in Exempt Teaching Activities
- Spanish Tax Authority Updates Modelo 303 VAT Return and Group Forms Effective February 2026
- AEAT Publishes Report on Artificial Company Use for VAT Deduction in Exempt Teaching Activities
