- Extension of Compliance Deadline: Royal Decree 254/2025 extends the compliance deadline for Corporation Tax payers regarding billing process regulations from July 1, 2025, to January 1, 2026.
- New Deadline for Other Taxpayers: For all other taxpayers not covered by the Corporation Tax obligations, the new compliance deadline is set for July 1, 2026, allowing additional time for adaptation.
- Regulatory Adjustments: The modifications aim to facilitate the integration of electronic systems and standardized billing formats while accommodating the varying obligations of different taxpayer categories.
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