Constitutional challenge against the invoicing software provision of RDL 15/2025
04 Apr 2026323 views
Who is affected:
Business owners, self-employed individuals and invoicing software providers subject to Verifactu obligations
Summary
A constitutional challenge has been filed against the part of RDL 15/2025 that modifies the invoicing software requirements for businesses. The Constitutional Court will decide whether that provision is valid.
Detailed analysis
PRO
The challenge specifically contests the third final provision of Real Decreto-ley 15/2025, which amended the invoicing systems regulation (Verifactu), approved by RD 1007/2023. The question is whether the Government had constitutional authority to use a decreto-ley to modify such technical regulation, given that decret…
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