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Tax news

What is changing in Spanish taxes, explained for your business. We follow the BOE and the Spanish Tax Agency and tell you what changes, who it affects and from when.

Income tax · VAT

Until 31 December to change your tax scheme for 2027

If you want to leave or return to the module system (estimación objetiva) or simplified direct assessment, the deadline to notify it on form 036 is 31 December. The same deadline applies to waiving the simplified VAT scheme or the special scheme for agriculture, livestock and fishing, and to opting for the cash accounting VAT scheme. The changes apply from 1 January 2027.

Who it affects: self-employed people under modules or simplified direct assessment, and businesses and self-employed people who want to use the cash accounting scheme.

Source: Spanish Tax Agency, 2026 taxpayer calendar
Invoicing

VeriFactu: postponement to October 2028 announced, but not yet in the BOE

On 5 October 2026 the Spanish Ministry of Finance announced that it will postpone the pending obligations of the Regulation on invoicing computer systems (VeriFactu) until October 2028, to match mandatory e-invoicing. Until the change is published in the BOE, the deadlines of Royal Decree-law 15/2025 still apply: before 1 January 2027 if your company pays corporate income tax and before 1 July 2027 in all other cases, including the self-employed. We will let you know as soon as it is published.

Who it affects: companies and self-employed people who issue their invoices with software.

Source: Spanish Ministry of Finance, information note of 5 October 2026
E-invoicing

Mandatory e-invoicing between businesses: the dates are set

Order HAC/1028/2026 regulates the Tax Agency's free public e-invoicing solution and came into force on 6 October 2026. This starts the countdown: businesses with a turnover above €8 million must issue and receive e-invoices from 6 October 2027, and all other businesses and professionals from 6 October 2028. Self-employed people must also report the payment status of their invoices from 6 October 2029.

Who it affects: businesses and self-employed people who invoice other businesses or professionals.

Source: BOE no. 247, 5 October 2026
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