Spain Repeals Second Royal Decree-Law That Extended Certain Depreciation Benefits and Increased Simplified VAT Threshold to 2026

Spain published the Congressional Resolution of 26 February 2026 in the Official Gazette on 28 February 2026, which repeals Royal Decree-Law 2/2026 of 3 February 2026. As previously reported, Royal Decree-Law 2/2026 had reinstated several of the measures extended by Royal Decree-Law 16/2025 of 23 December 2026, which was repealed earlier by Congressional Resolution of 27 January 2026. Among other things, this included the extension of certain depreciation benefits for electric vehicles and …