The Spanish tax administration (AEAT) has informed that due to some technical difficulties, the 2021 changes to the SII mandate will be delayed from January 1, 2021, to January 4, 2021. This means that all the changes related to consignment goods in the Ledger of Intra-Community transactions, as well as those related to the Ledgers of issued and received invoices, will become effective on January 4, 2021. More information can be found here.