Treasury extends the entry into force of the VERI*FACTU Regulation to 2027
El Royal Decree 254/2025, fixed the entry into force on January 1, 2026 For the corporate tax payers, And before the July 1, 2026 for businessmen and professionals with economic activity in personal income tax.
Therefore, and after this extension approved by the Council of Ministers, Corporate Tax taxpayers will be required as of January 1, 2027 and businessmen and professionals, with economic activity in personal income tax, on July 1, also in 2027.
However, remember that a Royal Decree-Law must be put to a vote and validated or repealed by the Congress of Deputies within 30 days.
The President of the Government, Pedro Sánchez, points out that this extension seeks to facilitate tax compliance and promote the digitalization of billing processes, as requested by the business community.
You can contact this professional office for any questions or clarifications you may have in this regard.
December 2, 2025
