Fiscal subject related
Temporary increase in VAT:
- From October 1 to December 31, 2024:
- VAT rises to 7.5% for seed oils and pasta.
- VAT rises to 2% for the basic foodstuffs mentioned.
Also, from 1 January 2025, olive oil will permanently be subject to the super-reduced 4% VAT rate, classifying it as a basic food.
Other news from Spain
New document was uploaded: Certification process in Spain
 Spain
                        
                        Author: Nikolina Basić
                            Spain
                        
                        Author: Nikolina Basić
                    The purpose of this document is to explain the certification process of POS in Spain. Spain introduced fiscalization for the first time. Certification process in Spain is quite specific and handled as a self-verification procedure. Read more
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Already subscriber? LoginFiscalization in Spain: outdated software in Spain
 Spain
                        
                        Author: Nikolina Basić
                            Spain
                        
                        Author: Nikolina Basić
                    Who bears the responsibility for outdated software in Spain? The responsibility for maintaining compliant sales software lies with the user, not the software provider. Read more
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Already subscriber? LoginSeamless Sales Continuity: How Verifactu Handles Billing Disruptions Without Stopping Business
 Spain
                        
                        Author: Nikolina Basić
                            Spain
                        
                        Author: Nikolina Basić
                    In Verifactu mode, temporary disruptions such as internet or hardware issues trigger an automatic retry process, ensuring billing records are resent hourly until successfully submitted. Discover more insights as follows. Read more
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Already subscriber? LoginNew document was uploaded: The Royal Decree 254/2025
 Spain
                        
                        Author: -----------
                            Spain
                        
                        Author: -----------
                    This is the Royal Decree 254/2025, of April 1, amending Royal Decree 1007/2023, of December 5, approving the Regulation establishing the requirements to be adopted by computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of billing record formats. Read more
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Already subscriber? LoginThe Navarre government adopted Anti-Fraud Plan for 2025–2027-fiscalization rules.
 Spain
                        
                        Author: Nikolina Basić
                            Spain
                        
                        Author: Nikolina Basić
                    Navarre has approved its 2025–2027 Anti-Fraud Plan, introducing a fiscalization system similar to TicketBAI and VeriFactu, along with the NaTicket project for real-time billing data transmission. The plan also emphasizes taxpayer support, digital accessibility, education, and enhanced tax controls, including measures on crypto assets and forensic auditing. The Government of Navarre has officially... Read more
Spain tightens certification requirements for Billing Software producers under Royal Decree 1007/2023.
 Spain
                        
                        Author: Nikolina Basić
                            Spain
                        
                        Author: Nikolina Basić
                    Under new guidelines from Spain's Ministry of Finance, billing software producers must now provide detailed system and producer information to meet compliance standards set by Royal Decree 1007/2023. This mandatory certification requires a "responsible declaration" that includes clear identification of the software's functionality and the producer's details. Read more
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Already subscriber? LoginFiscalization in Spain: is it allowed to have a pre-billing (draft) of invoices and billing records before generating an invoice or billing record?
 Spain
                        
                        Author: Nikolina Basić
                            Spain
                        
                        Author: Nikolina Basić
                    Spain’s Royal Decree 1007/2023 clarifies that computerized invoicing systems (SIF) may generate pre-invoices or proforma invoices, but these must be fully integrated with the official invoice issuance system. All preparatory documents must be preserved, directly linked to the final invoices, and remain traceable even if no final invoice is issued. Read more