VERI*FACTU POSTPONED TO 2027
In today’s Spanish Official State Gazette (B.O.E.) on December 3, 2025, Royal Decree-Law 15/2025 is published, approved yesterday by the Council of Ministers. This Decree modifies Royal Decree 1007/2023 to postpone by one year the entry into force of the VERI*FACTU Regulation, providing more adaptation time for businesses, professionals, and software developers.
The new applicable deadlines are:
- January 1, 2027: Taxpayers under the Corporate Income Tax.
- July 1, 2027: Entrepreneurs and professionals taxed under Personal Income Tax (IRPF).
View the approved regulatory text at the following link: https://www.boe.es/boe/dias/2025/12/03/pdfs/BOE-A-2025-24446.pdf.









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