I. REGULATIONS AND NEW DEVELOPMENTS

Repeal of Royal Decree-Law 16/2025: extraordinary deadline for opting out of the SII and REDEME system no longer applies

As reported in a previous bulletin, Royal Decree-Law 16/2025 introduced various tax measures, including the establishment of an extraordinary deadline, until January 31, 2026, to opt out of keeping VAT records through the SII and to request voluntary withdrawal from the REDEME with effect in 2026, outside the ordinary deadlines. 

This measure was part of the context generated by the implementation of Veri*factu in 2026, which led certain taxpayers to opt for the SII or the REDEME as an alternative to Veri*factu, an obligation that was ultimately postponed to 2027.

However, this Royal Decree-Law has not been validated by the Congress of Deputies, which means that it has been repealed and all the measures it contained have ceased to be valid, as they have not subsequently been incorporated into a law. As a result, the extraordinary deadline for opting out of the SII and requesting withdrawal from the REDEME has disappeared, and the general deadlines and conditions set out in the VAT regulations are once again applicable.

This situation leaves open the question of how the Spanish Tax Agency (AEAT) will treat requests for opting out or deregistration that were submitted during January under the now repealed exceptional regime, particularly in relation to the obligation to keep VAT records through the SII from January 1, 2026. We will keep you informed of any administrative criteria or pronouncements that may clarify this situation.

II. EUROPEAN UNION CASE LAW

Judgment of January 22, 2026, of the Court of Justice of the European Union. Cases
C-379/24 (Agrupació de Neteja Sanitària, A. I. E.) and C-380/24 (Educat Serveis
Auxiliars, S. C. C. L.)

Preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Supply of services by autonomous groups of persons carrying out an exempt activity — Services directly necessary for the exercise of the exempt activity — Risk of distortion of competition — Cleaning services in the health and education sectors —