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V1790-25 ·8 October 2025 ·consulta-vinculante Low impact
Tax

Deadlines for adaptation to the RSIF depend on the type of obliged party and the existence of prior multi-year maintenance contracts

The DGT confirms that only multi-year maintenance contracts signed before 29 July 2025 allow using non-adapted invoicing software until the 2026 deadline.

In 6 key points

How it affects those involved

Taxpayers must ensure their invoicing software is adapted or have a pre-29 July 2025 multi-year maintenance contract to comply with the 2026 deadline.

Lifecycle

2025-10-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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