Fiscal subject related
If we consider the main fiscalization regulation, Royal Decree 1007/2023 of December 5, which approves the Regulation that establishes the requirements to be adopted by computer or electronic systems and programs that support the invoicing processes of entrepreneurs and professionals, it is indicated that "the taxpayers referred to in Article 3.1 of said Regulation must have operational computer systems adapted to the characteristics and requirements established in the aforementioned regulation and in its implementing regulations before July 1, 2025." We can see that, in accordance with the named regulations, July 2025 is the deadline for taxpayers to be in compliance with fiscalization.
However, for software producers, the regulation states that in relation to their activities of production and marketing of computer systems, they must offer their products fully adapted to the regulation within a maximum period of nine months from the entry into force of the ministerial order referred to in the third final provision of this Royal Decree. The Ministerial Order referred to has not yet been published, so the nine-month period has not yet begun. Also, there is no information on when the act will be published, but it is expected in the coming weeks, so stay tuned with us.
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