Consolidated regulations as of September 30, 2025

Below are the texts of Law 37/1992, of December 28, on Value Added Tax (BOE of December 29), of the Value Added Tax Regulation approved by Royal Decree 1624/1992, of December 29 (BOE of December 31), and of the Order HAC/1347/2024, of November 28, which develops for the year 2025 the objective estimation method of the Personal Income Tax and the simplified special regime of the Value Added Tax (BOE of November 30) in its consolidated version, updated to September 30, 2025.

This version reflects the regulations applicable until September 30, 2025, including all current legal and regulatory amendments.