For the more than 3.3 million self-employed in Spain, the last quarter of the year involves a series of tax obligations before closing the fiscal year. Self-employed workers must pay attention to their tax calendar to avoid penalties and correctly…
ELECTRONIC BILLING IS DELAYED UNTIL 2027
The Tax Agency has suspended the obligation for SMEs and self-employed persons to issue invoices in electronic format. This project is currently on hold, as the Royal Decree necessary to implement the regulation has not yet been approved. Its implementation…
DELAY IN THE ENTRY INTO FORCE OF THE ANTI-FRAUD MEASURE: SMEs AND SELF-EMPLOYED WORKERS WILL HAVE TO SEND THEIR INVOICES TO THE IRIS IMMEDIATELY FROM 2026 ONWARDS
The IRIS has set a date for SMEs and self-employed persons who generate less than 6 million euros to immediately share their turnover with the tax authorities. The Ministry of Finance plans to implement this obligation gradually. Thus, companies will…