The measures primarily affect the Value Added Tax (VAT) framework, including the simplified VAT regime, the special agriculture, livestock, and fishing regime, hydrocarbon operators, and electronic reporting obligations under the Immediate Supply of Information (SII) system.
Simplified VAT and Agriculture Regimes Extended
The decree extends through 2026 the quantitative thresholds allowing taxpayers to remain within the simplified VAT regime and the special regime for agriculture, livestock, and fishing activities.
The extension aligns VAT treatment with parallel measures adopted under Spain’s personal income tax system for taxpayers using the objective estimation method (“módulos”).
According to the government, the measure is intended to preserve administrative simplicity and continuity for small businesses and agricultural operators.
New Deadline for VAT Regime Waivers
Royal Decree-Law 2/2026 also establishes a new deadline for taxpayers wishing to renounce or revoke renunciations to the simplified VAT regime and the special agriculture, livestock, and fishing regime.
Taxpayers may now submit changes between February 5 and February 16, 2026.
The decree further clarifies that waivers and revocations already filed during December 2025 or January 2026 — while Royal Decree-Law 16/2025 remained in force — will be considered validly submitted within the legal filing period. However, affected taxpayers retain the right to modify their elections during the newly established February window.
Relief for Hydrocarbon Operators
The legislation also introduces changes affecting tax warehouse operators and hydrocarbon extractors.
Under the new rules, the extraction volume threshold required to qualify as a “trusted operator” has been reduced to 500 million. The government stated that the adjustment seeks to balance effective tax control with reduced administrative burdens for affected businesses.
Extended Deadline for SII and Monthly Refund Withdrawal
Taxpayers subject to Spain’s Immediate Supply of Information (SII) electronic VAT reporting system have also been granted additional time to opt out of the regime.
The extraordinary deadline for renouncing electronic bookkeeping obligations through the Spanish Tax Agency’s online platform, as well as voluntary withdrawal from the monthly VAT refund registry (REDEME), has been extended until February 16, 2026.
The amendment was introduced through a new transitional provision added to Spain’s VAT Regulations under Article 9 of Royal Decree-Law 2/2026.
Focus on Administrative Flexibility
The latest measures reflect Spain’s broader effort to provide transitional flexibility and administrative certainty for businesses adapting to evolving indirect tax obligations.
By extending filing deadlines and preserving simplified tax regimes for smaller operators, the government aims to reduce compliance pressures while maintaining oversight of strategic sectors such as agriculture and hydrocarbons.
