As of 16 October 2026, the Spanish Tax Agency publicly stated its intention to delay the Verifactu mandatory implementation to 2028. However, the absence of a formal order published in the Official State Gazette (BOE) means the current legal deadlines remain technically in force. The self-employed association ATA denounces that many taxpayers have already invested in software adaptations based on the original timeline, creating financial harm and legal insecurity.
Key Takeaways
- Announcement vs. Law: A verbal or press announcement does not modify legal obligations; only a published ministerial order in the BOE can change deadlines.
- Investment Risk: Early adopters who purchased Verifactu-compliant software face sunk costs if the delay is formalized retroactively.
- Call for Urgency: Stakeholders demand immediate publication of the delay order to provide legal certainty and halt unnecessary expenditures.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement