Tax & Revenue BOE Importance: 7/10

Constitutional challenge against the invoicing software provision of RDL 15/2025

04 Apr 2026 90 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.

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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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Full official title

Recurso de inconstitucionalidad n.º 1586-2026, contra la disposición final tercera del Real Decreto-ley 15/2025, de 2 de diciembre, por el que se adoptan medidas urgentes para favorecer la actividad inversora de las entidades locales y de las comunidades autónomas, y por el que se modifica el Real Decreto 1007/2023, de 5 de diciembre, por el que se aprueba el Reglamento que establece los requisitos que deben adoptar los sistemas y programas informáticos o electrónicos que soporten los procesos de facturación de empresarios y profesionales, y la estandarización de formatos de los registros de facturación.

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Affected sectors

Self-employed SMEs Retail & Trade Technology

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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