LEGISLATION AND NEWS
Approval of Royal Decree-Law 15/2025: VERI*FACTU provisionally postponed to 2027
On 3 December 2025, the Spanish Government approved Royal Decree-Law 15/2025, which amends the fourth final provision of Royal Decree 1007/2023 (commonly referred to as the “VERI*FACTU Regulation”), extending the deadlines for adapting invoicing IT systems to 1 January 2027 for Corporate Income Tax taxpayers and 1 July 2027 for all other obligated parties.
However, as this regulation has been enacted through a Royal Decree-Law, its application is immediate but provisional until it is ratified by the Spanish Congress of Deputies within a period of 30 days. If it is not ratified, the Royal Decree-Law would be expressly repealed and, consequently, the VERI*FACTU implementation dates would revert to those originally established: 1 January 2026 and 1 July 2026.
Customs: Start of the definitive period of the AES (Automated Export System).
On 15 December, the definitive period of the AES system will begin. This is the IT system developed for the electronic management of export declarations and the exit of goods from the customs territory of the European Union.
AES replaces the previous system known as ECS (Export Control System) and aims to modernise, harmonise, and automate customs procedures at EU level in line with the UCC.
We remind that the AES system will generate the following documents: