New features published in INFORMA 2026

New items published in the INFORMA programme during March

A joint ownership entity that manages the rental of premises Does the Regulation governing the requirements for computerized billing systems (RRSIF) apply to them?   Joint ownership communities are included within the subjective scope of application of the RRSIF insofar as carry out an economic activity in accordance with VAT legislation provided that the invoicing is carried out as taxpayers subject to Value Added Tax

Can I continue to offer a non-adapted version of free billing software until December 31, 2026, or June 30, 2027, as applicable, provided that they were already using the service before July 28, 2025, without incurring the infringement foreseen for software manufacturers in Article 201 bis?   The users They may continue to use the free version of the software described by the consultant until the dates of enforceability of the requirements, as applicable. In contrast, the developers Software providers must offer products fully adapted to the regulations for users to whom the RRSIF applies (i.e., those not exempt to apply the provisions of the RRSIF in accordance with its subjective and objective scope) from 30 July 2025, without it being possible to continue with the marketing, even free of charge, of software not adapted to the RRSIF unless the computer system described has been included in a multi-year maintenance contract contracted before 30 July 2025.

 Does the SIF have to comply with the RRSIF? developed internally and for the exclusive use of a company and the group of companies of which it is the dominant entity, given that all companies in the group are subject to the SII (Immediate Supply of Information) for Value Added Tax?   To the users Those who are covered by the Immediate Supply of Information will not be subject to the RRSIF. Notwithstanding the foregoing, if the company markets it on the market, in its opinion of producer and marketer The computer systems provided for in Article 1 of the RRSIF will be subject to the aforementioned Regulation as provided for in paragraph 2 of Article 3 thereof.

Can electronic invoicing systems (SIF) that comply with the requirements of the Regulation approved by Royal Decree 1007/2023, of December 5 (RRSIF), except for the submission of invoicing records to the AEAT, be marketed?   The producer or marketer must offer their adapted products completely before July 30, 2025. This implies that the marketed SIFs they must have the ability to send electronically to the Tax Administration. This is without prejudice to the fact that the user may choose to operate in VERI*FACTU or non-VERI*FACTU mode.

What are the conditions for the temporary application of the reduced rate of 10% to electricity?

What are the conditions for the temporary application of the reduced rate of 10% to natural gas, briquettes and pellets from biomass and wood for firewood?

What are the conditions for the temporary application of the reduced rate of 10% to gasoline, diesel and biofuels?

A tax advisor provides services in a office located in a separate room and differentiated from the rest of its main residence. Can deduct the portion of the VAT paid by the aforementioned room corresponding to the supply expenses associated with housing?

A The foundation has been designated as the sole universal heir of a deceased person. The will establishes a legacy of two leased premises in favor of the nephews of the deceased. The rent enforceability through such premises it occurred prior to death of the deceased and was duly satisfied by the tenants.  Who is the liable for VAT corresponding to the lease And who is responsible for filing and paying the tax?

A natural person is going to start an activity of Cultivation and breeding of earthworms for direct sale as a living being, both as fishing bait as well as for breeding and reproduction in other farms. It will not carry out any industrial transformation or production of fertilizers or compost derived from humus. In what special regime Can it pay taxes?

Do you have a irrigation community that pass on the VAT to the community members, when carries out works construction of hydraulic infrastructure intended for the water distribution and storage irrigation, the cost of which is passed on to them?