The Treasury delays the entry into force of VERI*FACTU by one year

According to news published today, 2 December 2025, the Government, in a decision approved by the Council of Ministers through a decree-law, has decided to postpone the mandatory implementation of VERI*FACTU for companies and self-employed workers for another year.

Initial context

Originally, the deadline for software manufacturers and distributors to adapt their programmes was July 2025, and for end users (companies and professionals) to use the adapted software was also the summer of 2025.

However, due to the delay in the publication of the technical Ministerial Order, the Government approved a new deadline with Royal Decree 254/2025 (published on 2 April 2025).

This decree extended the deadline for compliance:

• Taxpayers subject to corporation tax: until 1 January 2026.
• Other taxpayers (self-employed workers, professionals, entities under the income allocation regime, etc.): until 1 July 2026.
• Software manufacturers still had to adapt their solutions before 29 July 2025.

New postponement

With the decision approved today by the Council of Ministers, the new deadlines are:

• Companies subject to corporation tax: 1 January 2027.
• Self-employed workers, SMEs and other taxpayers: 1 July 2027.

Reason for the postponement

The measure has been adopted in order to make technological adaptation viable for many companies, following demands from the business sector.

According to recent data published in the specialised press, by mid-November only 8% of self-employed workers and SMEs had implemented VERI*FACTU, and 15% were in the process of doing so. This data reveals that the actual adoption rate is still very low, which means that the regulation cannot be considered to have been implemented in the vast majority of companies.

This second postponement does not eliminate the obligation to comply with VERI*FACTU, but rather offers an additional margin of one year with respect to the previous schedule.

Legal notice: The decree has not yet been published in the Official State Gazette (BOE). Once it has been published, it will come into effect; however, Congress has 30 days to confirm whether it will remain in force or be repealed.

We will continue to report on developments and deadlines to ensure that companies are up to date with legal requirements.