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SubscribeThe Official Gazette of the Spanish State has published RDL 15/2025 under which the Spanish government has approved the extension of the deadline for adapting invoicing systems and software (“SIFs”) to the requirements and technical specifications of the regulation known as VERI*FACTU, to be carried out by the SIF users affected by this regulation. We refer to article 29.2.j) Act 58/2003, of December 17 on General Taxation, specifically to its regulatory implementation by (i) Royal Decree 1007/2023, of December 5, approving the regulation on the requirements that SIF must adopt (“Royal Decree 1007/2023”), and (ii) Order HAC/1177/2024. This regulatory package is aimed at putting an end to “dual-use software.” For more information about this regulatory package, see our recent Legal Flash | Invoicing programs and systems and VERI*FACTU systems.
RDL 15/2025 amends the deadline established in Royal Decree 1007/2023, keeping the regulatory status of the regulation. Also, as in the case of all royal decree laws, it is subject to validation by the lower house of the Spanish parliament. If there is no validation, the royal decree law would be repealed, generating more legal uncertainty for taxpayers.
After this amendment and in line with these new obligations, the deadlines for companies and professionals using SIFs to adapt them are extended one year to:
- January 1, 2027 (instead of January 1, 2026) for companies (corporate income tax taxpayers); and
- July 1, 2027 (instead of July 1, 2026 ) for all other users of SIFs; i.e., personal income tax taxpayers, non-resident income tax taxpayers with permanent establishments, and tax transparent entities.
We also highlight that manufacturers and marketers of the software must only offer products that have been adapted by July 29, 2025; this date remains unchanged. However, RDL 15/2025 adds a clarification enabling the deadlines of January 1, 2027 and July 1, 2027 to also apply to existing contracts for multi-year maintenance of SIFs and their updates.
Unfortunately, RDL 15/2025 does not resolve any controversial issues derived from this new change to the date linked to the exclusion from the obligation to adapt SIFs to the VERI*FACTU regulation by VAT payers that keep their VAT records through the Spanish tax agency’s electronic office, the system known as the VAT Immediate Information System or “SII-VAT”. We explained this exclusion in our recent Legal flash | Invoicing programs and systems and VERI*FACTU systems
Due to this exclusion, many SIF users may have considered opting for the SII-VAT regime, with effect from January 1, 2026. They may also have considered opting, with effect from January 1, 2026, for the monthly return regime (known as REDEME), an option that would include them in the SII-VAT regime, and therefore, make them exempt from the obligation to adapt the SIFs.
For both options (SII-VAT and REDEME) to have effect from January 1, 2026, they must be exercised before the end of 2025. It is quite possible that those users that have already, and diligently, submitted the tax register declaration exercising one of these options (SII-VAT or REDEME) now want to reverse this option due to the completely unexpected change of the deadline for adapting the SIFs approved by this RDL. However, both the SII-VAT option and the REDEME option impose a “a minimum application period” and, in addition, waiver of the SII-VAT or the REDEME is, in reality, only possible in November (in line with article 68 bis and article 30 of the VAT Regulation), and it is already December.
We trust that a solution will be given to these taxpayers, enabling them to waive the SII-VAT or the REDEME in December 2025, with effect from January 1, 2026.
For more information, please contact our Knowledge and Innovation Area specialists.
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