The AEAT clarifies the effects of the unratified Royal Decree-Laws 16/2025 and 2/2026
The Spanish Tax Agency has published a notice regarding the tax implications of Royal Decree-Law 16/2025, of December 23, and Royal Decree-Law 2/2026, of February 3, both of which have not been ratified, in accordance with the criteria established by the Directorate General of Taxes.
With regard to Value-Added Tax, the notice states that, for the 2026 tax year, the limits for the application of the simplified regime and the special regime for agriculture, livestock, and fishing that were in effect from 2016 to 2024 remain in place. This conclusion is based on the thirteenth transitional provision of the VAT Law, as amended by Royal Decree-Law 16/2025.
Likewise, on April 9, 2026, the AEAT published an extension of the notice regarding the waiver of Immediate Information Reporting and withdrawal from the Monthly Refund Registry. This extension states that the special deadline for waiving the electronic maintenance of accounting records through the AEAT’s Electronic Office and for requesting voluntary deregistration from REDEME was extended until February 16, 2026.
Additionally, the notice also includes criteria regarding personal income tax (IRPF), including the application, for 2025, of certain measures that were in effect on the tax accrual date, as well as the validity of certain waivers and revocations of the objective assessment method submitted during the validity period of the aforementioned Royal Decree-Laws.