The deferred mandatory implementation deadlines were outlined in Royal Decree-Law 15/2025 of December 2, extending them by one year.

• For companies with annual revenue below EUR 6 000 000: from January 1, 2026, to January 1, 2027
• For all other taxpayers with annual revenue below EUR 6 000 000  (Sole traders/ self-employed workers): from July 1, 2026, to July 1, 2027

As highlighted in ou…