Spain Extends Simplified VAT and Special Regimes for Agriculture, Livestock, and Fishing Until 2026

• Royal Decree-law 16/2025, which supported vulnerable groups and updated tax and social security measures, has been repealed.
• The simplified VAT regime and special regime for agriculture, livestock, and fishing are extended until 2026.
• The deadline for resignations and revocations for these VAT regimes for 2026 is from 25 December 2025 to 31 January 2026.
• Resignations and revocations submitted from 1 to 24 December 2025 are valid and can be modified during the main period.
• An extraordinary period for resigning from keeping VAT records and deregistering from the monthly VAT refund register is set from 26 December 2025 to 31 January 2026.

Source: regfollower.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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