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Royal Decree 254/2025 of 1 April amends Royal Decree 1007/2023 with the aim of extending the implementation deadlines of the Regulation governing the requirements that invoicing systems and software used by businesses and professionals must meet (VERI*FACTU), as set out in Article 29.2.j) of the General Tax Law.  

The Ministry of Finance has launched a public consultation process, open until April 7, 2025, for interested parties to submit their observations on the new draft Royal Decree regulating electronic invoicing between businesses and professionals (B2B).  

This past March 5th, Regulation (EU) 2025/327 (hereinafter, the “Regulation”) was published in the OJEU, which establishes the regulatory framework of the European Health Data Space (hereinafter, the “EHDS”), with the aim of ensuring secure and efficient access to electronic health data in the European Union.

Regulation (EU) 2025/40, published on January 22, 2025, in the Official Journal of the European Union, introduces significant changes in packaging and waste management within the EU. Its main objectives are to reduce environmental impact, promote a circular economy, and harmonize regulations across Member States. The most relevant measures include:

The following statement is already well known: last August, the European Regulation on Artificial Intelligence (hereinafter “EU AI Act”) came into force. What is less obvious is what happens from now on. While many companies and professionals are already familiarizing themselves with its implications, a key question remains: when will authorities be able to enforce compliance and sanction violations?

The Spanish Supreme Court (SC) has raised concerns about the compatibility of Spain’s VAT law with the EU VAT Directive, specifically with respect to a domestic law prohibition on the deduction of expenses related to client entertainment. The SC has also questioned why these expenses are deductible for corporate and personal income tax purposes, but not for VAT purposes. As a result, the SC referred the issue to the Court of Justice of the European Union (CJEU) for clarification on whether Spanish national law is aligned with EU law.