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New regulations 2026

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Main tax changes introduced by Royal Decree-Law 2/2026, of February 3 (Official State Gazette, February 4)

VALUE ADDED TAX

  • Extension of the exclusion limits of the simplified and special regimes for agriculture, livestock and fishing.

    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 8 of Royal Decree-Law 2/2026)

  • Resignation deadline and revocations to the simplified and special regimes for agriculture, livestock and fishing.

    A new term is set for resigning or revoking the renunciation from the simplified and special regimes for agriculture, livestock and fishing, starting from February 5th. until February 16, 2026.

    Resignations and revocations submitted for the year 2026 during the month of December 2025 or in January 2026, during the period of validity of Royal Decree-Law 16/2025, of December 23, will be understood to have been submitted in the working period. However, affected taxpayers may change their choice within the period indicated in the previous paragraph.

    (Article 11 of Royal Decree-Law 2/2026)

  • Headlines of tax warehouses and hydrocarbon extractors.

    The volume of extractions needed to attribute the rating is reduced to 500 million. reliable operatorso that the control of these operations is combined with the minimum administrative burden on the affected operators.

    (Article 8 of Royal Decree-Law 2/2026)

  • Resignation extraordinary to the Immediate Supply of information (SII) and extraordinary deregistration in the monthly refund registry.

    The extraordinary term for opting out of electronics record books through the AEAT electronics Office (SII) and for voluntary deregistration from the monthly refund registry (REDEME) has been extended. until February 16, 2026.

    (A fourth transitional provision of the VAT Regulations is added by Article 9 of Royal Decree-Law 2/2026)

Real Decreto-ley 2/2026, de 3 de febrero,

por el que se adoptan medidas urgentes para hacer frente a situaciones de vulnerabilidad social, en materia tributaria y relativas a los recursos de los sistemas de financiación territorial.