Fiscal subject related
Spain’s integral digital administration (ADI) has been designed as AEAT's virtual counter to provide customized and remote information and assistance services on a 24/7 basis. Previously, AEAT offered personal assistance in the tax offices and a high standard of different self-service options. The model has been designed to provide a high-quality service. ADI is a multichannel service incorporating many different communication tools. AEAT has created a central unit within the Tax Management and Assistance Department (central services) to manage the service and monitor and evaluate its performance. The unit also coordinates and standardizes criteria to provide consistent services to taxpayers, manages workloads, and adjusts the capacity of the digital administration as appropriate. It is planned that the call center will be gradually transformed into an ADI, with the implementation of new channels to serve taxpayers, and that new centers will be created to provide additional support to taxpayers.
To summarize, ADI is an extension of the service provision offered by the tax administration rather than a transfer from the face-to-face offer. Skilled employees offer assistance during longer hours (from 9 a.m. to 7 p.m.) in addition to the 24-hour operation of the digital services that do not require direct and personal intervention by employees.
Other news from Spain
E-invoicing in Spain – rules from 2027
Spain
Author: Nikolina Basić
Under the Crea y Crece Law, Spain plans to introduce mandatory B2B e-invoicing as early as 2027, requiring businesses to issue, transmit, and store invoices in structured electronic formats such as FacturaE, UBL, or CII. The obligation will apply to Spanish companies, self-employed professionals, and foreign VAT-registered businesses, with large companies expected to comply from 2027 and SMEs and... Read more
Spain’s Fiscalization Reform: A Legal Turning Point for Retail and POS Compliance
Spain
Author: Fiscal Solutions
Spain’s fiscalization reform is entering its decisive phase. What began as a draft regulatory initiative in February 2022 has matured into a defined legal framework with fixed compliance deadlines and clearly articulated obligations. For retailers and POS vendors operating in Spain, the question is no longer whether fiscalization will apply — but when and under which legal conditions. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew webinar was uploaded: Recorded webinar: Spain's Fiscalization: Where are we now?
Spain
Author: Nikolina Basić and Ištvan Božoki
On February 19, 2026, Fiscal Solutions organized a free webinar on the topic „Spain's Fiscalization: Where are we now?“. It was held by Nikolina Basić, Legal Consultant at Fiscal Solutions, and Ištvan Božoki, Technical Consultant at Fiscal Solutions. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginFiscalization in Spain: security requirements for sales/billing systems
Spain
Author: Nikolina Basić
Spain’s fiscalization rules require a unique hash (digital fingerprint) for all records generated by Computer Billing Systems, including invoices, registration entries, cancellations, and certain event logs. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginSpain opens a special exit window from SII After a VERI*FACTU delay
Spain
Author: Nikolina Basić
Spain has opened a temporary window allowing companies that voluntarily joined the SII system to exit it for 2026 after the VERIFACTU mandate was postponed to 2027, via an extraordinary opt-out period running until 31 January 2026. While business use of VERIFACTU is delayed, non-compliant invoicing software has been banned from sale since July 2025, meaning software vendors and in-house developers... Read more
Law that postpones the VeruFactu fiscalization obligation in Spain has been published.
Spain
Author: Nikolina Basić
Spain’s Official State Gazette (BOE) has published Royal Decree-Law 15/2025, extending the mandatory adoption of VERI*FACTU-compliant invoicing systems under Royal Decree 1007/2023 to ensure an orderly and uniform fiscalization rollout. The new deadlines are 1 January 2027 for Corporate Income Tax taxpayers and 1 July 2027 for business owners and professionals under IRPF, giving companies and the... Read more
VeriFactu fiscalization implementation delayed again in Spain
Spain
Author: Nikolina Basić
Spain has announced a one-year postponement of the Veri*factu fiscalization system, pushing mandatory adoption to 1 January 2027 for companies and 1 July 2027 for individual professionals. The new dates are not yet official, as they must still be confirmed through a Royal Decree in the BOE. The rollout of the Veri*factu system has been postponed for another year, according to an announcement follo... Read more