LEGISLATION AND UPDATES
Validation of Royal Decree-Law 15/2025: postponement of Veri*Factu until 2027
The Spanish Congress of Deputies validated Royal Decree-Law 15/2025 at its session of 11 December 2025, thereby granting full legal effect to the regulation approved by the Government pursuant to Article 86 of the Spanish Constitution. This validation, published in the Official State Gazette (BOE) on 16 December, confirms the entry into force of the legal text.
Parliamentary ratification confirms the postponement of the mandatory implementation of Veri*Factu until 2027. Specifically, entities subject to Corporate Income Tax will have until 1 January 2027 to adapt their systems, while the remaining taxpayers (self-employed individuals, Personal Income Tax and Non-Resident Income Tax taxpayers, and entities under an income attribution regime) will have until 1 July 2027.
This postponement responds to the need to ensure an orderly and effective implementation of the system, allowing companies to carry out testing and adjustments without being subject to immediate obligations to issue invoices under the new format. The regulation fully maintains the technical requirements relating to integrity, traceability and security of records, which must be complied with once the system enters into force definitively.
Nevertheless, it has also been approved that the postponement of VeriFactu will be processed as a Bill under the urgent legislative procedure, opening the door to a potential future amendment of substantive aspects of VeriFactu.