Consolidated regulations as of September 30, 2026

The following are the texts of Law 37/1992, of December 28, on Value Added Tax (BOE of December 29), of the Value Added Tax Regulations approved by Royal Decree 1624/1992, of December 29 (Official State Gazette of December 31), and of the Order HAC/1425/2025, of December 9, which develops for the year 2026 the objective estimation method of Personal Income Tax and the simplified special regime of Value Added Tax (Official State Gazette of December 11) in its consolidated version, updated to September 30, 2026.

This version reflects the regulations applicable until September 30, 2026, including all current legal and regulatory changes.