Constitutional challenge against the invoicing software provision of RDL 15/2025
04 Apr 2026231 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…
PRO exclusive content
Implicaciones prácticas, plazos y recomendaciones específicas para tu sector.
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.
The State and nine autonomous communities create a joint body to coordinate and certify expenses for the 2027 Jacobean Holy Year program, which offers maximum t...
Companies and individuals sponsoring the 2027 Jacobean Holy Year and organizing entities
Drafting errors in the European regulation on administrative cooperation in VAT are corrected. It affects special VAT schemes for cross-border e-commerce.
Cross-border e-commerce companies covered by OSS/IOSS VAT schemes in the EU
The Supreme Court assigns to a specialized section all cases of claims for the autonomous portion of the hydrocarbon tax, declared illegal by the EU in 2024.
Taxpayers and companies that paid the autonomous portion of the hydrocarbon tax
The Bank of Spain sets at 2.848% the yield on public debt with a 2-6 year maturity for July 2026. This figure is an official reference interest rate for banking...
Holders of loans indexed to this rate and financial entities
The Tax Authority restores the tax identification number to 63 companies that had it cancelled, allowing them to operate normally with the Administration.
63 commercial companies with restored NIF and their partners, suppliers and creditors
The AEAT cancels the tax identification numbers of over 200 companies, preventing them from operating legally. Affected companies will be unable to carry out ta...
Companies with revoked NIF, their partners, creditors and companies operating with them