The deferred mandatory implementation deadlines were outlined in Royal Decree-Law 15/2025 of December 2, extending them by one year.
- For companies with annual revenue below EUR 6 000 000: from January 1, 2026, to January 1, 2027
- For all other taxpayers with annual revenue below EUR 6 000 000 (Sole traders/ self-employed workers): from July 1, 2026, to July 1, 2027
As highlighted in our previous update, this delay aims to provide businesses with more time to adapt to the new system.
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