On December 3, 2025, Royal Decree-Law 15/2025, of December 2, was published in the Official State Gazette. This regulation adopts urgent measures to promote investment activity by local entities and autonomous communities, and it also amends Royal Decree 1007/2023, of December 5, approving the Regulation that establishes the requirements that must be adopted by computer or electronic systems and programs supporting the invoicing processes of companies and professionals, as well as the standardization of formats for invoicing records.
In its “Final Provision One”, Royal Decree 1007/2023 is amended, extending the deadline for adapting invoicing computer systems —known as Verifactu. The new dates are:
Before January 1, 2027: Taxpayers referred to in Article 3.1.a) of Royal Decree 1007/2023, that is, Corporate Income Tax taxpayers.
Before July 1, 2027: The rest of the taxpayers mentioned in Article 3.1 of Royal Decree 1007/2023. These are:
- Personal Income Tax taxpayers who carry out economic activities.
- Non-Resident Income Tax taxpayers who obtain income through a permanent establishment.
- Entities under the income attribution regime that carry out economic activities, irrespective of the attribution of income to their members.
