Following the postponement of VERI*FACTU deadlines approved in December 2025, Royal Decree-Law 16/2025 has introduced an extraordinary period for taxpayers to exit voluntary SII (Suministro Inmediato de Información) participation. The measure addresses the situation of businesses that opted into this system specifically to obtain exemption from VERI*FACTU requirements.
Background: The VERI*FACTU-SII Connection
A key provision in the VERI*FACTU regulations exempts SII participants from certain VERI*FACTU obligations. Consequently, many businesses had voluntarily enrolled in SII during 2025 to benefit from the VERI*FACTU exemption that SII participation provides.
However, the standard renunciation deadline for SII—November of the preceding year—had already passed when the VERI*FACTU postponement was announced. This left voluntary SII participants unable to exit through normal channels, despite the changed circumstances that motivated their original enrollment.
Key provisions under the new transitional rule:
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Extraordinary exit window: 25 December 2025 to 31 January 2026.
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SII renunciation: Taxpayers who voluntarily opted for electronic VAT book maintenance via AEAT’s electronic headquarters may renounce this option outside the standard November deadline. Taxpayers subject to mandatory SII obligations cannot use this provision.
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