Spain indirect-tax changes
Every confirmed VAT, GST and e-invoicing change we have recorded for Spain, newest first. Each one carries its official source and the date it takes effect.
- 1 Nov 2026 Spain sets a conditional 10% VAT rate on electricity and gas for November and December 2026
- 1 Dec 2026 Spain's Real Decreto-ley 29/2026 makes short-stay furnished lettings subject to 10% VAT from 1 December 2026
- 1 Jan 2027 Spain's Veri*factu invoicing-software deadlines are 1 January 2027 for corporate income taxpayers and 1 July 2027 for others
- 6 Oct 2027 Spain's B2B e-invoicing starts 6 October 2027 for businesses above EUR 8 million and 6 October 2028 for all others
The record 10 changes
- Date TBC Spain's Congress validates Royal Decree-law 25/2026 on conditional VAT, hydrocarbon and electricity tax measures
- 13 Oct 2026 Spain's AEAT publishes initial technical documentation for the public e-invoicing solution (SPFE)
- 1 Dec 2026 Spain's Real Decreto-ley 29/2026 makes short-stay furnished lettings subject to 10% VAT from 1 December 2026
- 6 Oct 2027 Spain's B2B e-invoicing starts 6 October 2027 for businesses above EUR 8 million and 6 October 2028 for all others
- Date TBC Spain announces a plan to delay Veri*factu to October 2028; the 2027 dates remain law until the BOE says otherwise
- 1 Nov 2026 Spain sets a conditional 10% VAT rate on electricity and gas for November and December 2026
- 1 Jul 2026 Spain phases down its fuel duty cut and lets the temporary 10% energy VAT rate lapse
- 1 Jun 2026 Spain’s 10% energy VAT lapses back to 21%
- Date TBC Spain publishes the regulation behind mandatory B2B e-invoicing
- 1 Jan 2027 Spain's Veri*factu invoicing-software deadlines are 1 January 2027 for corporate income taxpayers and 1 July 2027 for others
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