Further Note on the effects, in the tax field, of Royal Decree-Law 16/2025, of December 23, and of Royal Decree-Law 2/2026, of February 3, in relation to the waiver of the SII and the deregistration from REDEME
The extraordinary deadline for renouncing the option for electronic record keeping through the AEAT Electronic Office (SII) and for voluntary deregistration in the monthly refund register (REDEME) was extended until February 16, 2026.
Resignations made during this period are fully valid.
This information has been published on the AEAT website, in the following links:
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Briefing note:
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Regarding the REDEME deregistration period:
Inclusion, withdrawal and expulsion from the register (REDEME)
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Frequently asked questions regarding the SII:
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The following answer is offered in the SII virtual assistant when asking about the deadline for opting out of the SII (having previously opted out):
