Royal Decree 254/2025, published in the BOE (Official State Gazette) on April 2nd, modifies Royal Decree 1007/2023 and establishes the following new deadlines for taxpayer compliance:
- Corporate Taxpayers: The compliance deadline has been extended to January 1, 2026, a six-month delay from the original date of July 1, 2025.
- All Other Taxpayers: The compliance deadline is now July 1, 2026.
- Software Producers and vendors: The compliance deadline remains the same, July 29, 2025.
In contrast…