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New regulations for 2025

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Royal Decree-Law 16/2025, of December 23, which extends certain measures to address situations of social vulnerability and adopts urgent measures in tax and social security matters.

VALUE ADDED TAX

The following modifications are introduced in Law 37/1992, of December 28, on Value Added Tax (LIVA) and Royal Decree 1624/1992, of December 29, which approves the Regulations on Value Added Tax (RIVA):

  • EXTENSION OF THE EXCLUSION LIMITS OF THE SIMPLIFIED AND SPECIAL REGIMES FOR AGRICULTURE, LIVESTOCK AND FISHERIES

They are extended for the year 2026 The quantitative limits for the application of the simplified and special VAT regimes for agriculture, livestock and fishing, in parallel with the measure adopted regarding objective estimation in Personal Income Tax.

(The thirteenth transitional provision of the VAT Law is amended by Article 12 of Royal Decree-Law 16/2025)

  • DEADLINE FOR WAIVERS AND REVOCATIONS TO THE SIMPLIFIED AND SPECIAL REGIMES FOR AGRICULTURE, LIVESTOCK AND FISHERIES

A new deadline is established for renouncing or revoking the renunciation of the simplified and special regimes for agriculture, livestock and fisheries from the day after the date of publication of this Royal Decree-Law (BOE of 24 December 2025) until January 31, 2026.

Resignations and revocations submitted for the year 2026 during the month of December 2025, prior to the new deadline, will be considered submitted within the working period. However, affected taxpayers may change their choice within the period indicated in the previous paragraph.

 (Article 15 of Decree-Law 16/2025) 

  • EXTRAORDINARY WAIVER OF THE IMMEDIATE SUPPLY OF INFORMATION (SII) AND EXTRAORDINARY CANCELLATION IN THE MONTHLY REFUND REGISTER

It is established by the year 2026 an extraordinary period to waive the option for electronic record keeping through the AEAT electronic office and for voluntary deregistration from the monthly refund register from December 26, 2025 until January 31, 2026.

(A fourth transitional provision of the VAT Regulations is added by Article 13 of Royal Decree-Law 16/2025)

Real Decreto-ley 16/2025, de 23 de diciembre,

por el que se prorrogan determinadas medidas para hacer frente a situaciones de vulnerabilidad social, y se adoptan medidas urgentes en materia tributaria y de Seguridad Social.