The Bizkaia Provincial Council (Diputación Foral de Bizkaia) has published Decreto Foral 100/2025 of 13 November, introducing changes to tax compliance obligations including new exemptions from TicketBAI requirements for certain entities.
TicketBAI Exemptions for Non-Profits and Exempt Entities
Effective 1 January 2026, entities with total or partial Corporate Income Tax exemptions and registered non-profit organisations will be exempt from Article 122 bis formal tax obligations—which includes TicketBAI electronic invoicing requirements—for specific operations:
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VAT-exempt operations: Activities exempt under VAT Article 20.Uno, numbers 8, 11, 12, 13, 14, and 28 (typically education, healthcare, social services, cultural activities)
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Sporadic fundraising activities: Non-profit economic activities that are sporadic, event-related, reinvest proceeds in the entity’s mission, and meet minor-relevance criteria (requires application and responsible declaration)
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Unattended vending sales: Auxiliary sales through automated machines representing ≤15% of annual turnover
What This Means
The TicketBAI exemptions recognise that real-time invoicing compliance can be disproportionately burdensome for non-profit and partially exempt entities conducting minor or sporadic revenue-generating activities. Organisations must carefully evaluate which operations qualify for exemption versus which remain subject to full TicketBAI obligations.
Exempted entities will no longer need to use TicketBAI guarantor software for qualifying operations, but must continue to report all transactions in the LROE.
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