News updates

National

• The Spanish Association of Tax Advisors (AEDAF) has secured a commitment from the Spanish Tax Agency (AEAT) to postpone the roll-out of Verifactu until October 2028, to coincide with the entry into force of electronic invoicing. [+Info]

The Spanish Tax Agency has announced, within the framework of the Forum of Tax Associations and Professionals, the postponement of the implementation of Verifactu until October 2028, the date scheduled for the entry into force of electronic invoicing for all taxpayers. AEDAF links this decision to the need to coordinate both systems and avoid a separate roll-out of the new invoicing obligations.

• AEDAF advocates for a clearer and more predictable tax system as a means of helping to alleviate the problems facing the property market. [+Info]
• The September–October 2026 number of the magazine “Tax & Economic News” published by Morera Asesores & Auditores. [+Info]
• Tax returns and self-assessments with a filing deadline in October 2026. [+Info]
• New measures under the Comprehensive Plan to Address the Crisis in the Middle East. [+Info]

International

• EFRAG (European Financial Reporting Advisory Group) has published new episodes of its podcast for August and September, covering the latest developments in financial and sustainability reporting. [+Info]
• The agenda and documentation for the October 2026 meeting of the SME Implementation Group are now available. [+Info]

Relevant enquiries from the Tax Agency

• Sub-Directorate-General for Consumption Taxes

The enquirer is a non-profit organisation based in Switzerland which plans to hold, within the territory where VAT applies, a conference of an educational, informative and scientific nature aimed at medical professionals and focusing on stroke research. The organisation’s directors do not receive any remuneration for carrying out their duties. The enquiry concerns the treatment under Value Added Tax of the admission fees paid by attendees, in particular whether such services are eligible for the exemptions provided for certain educational or cultural activities and, if not, the applicable tax rate. It also addresses the obligations arising from the organisation’s status as an entity not established in Spain, including invoicing and, in certain cases, the reverse charge mechanism.

Binding ruling from the Directorate-General for Taxation No. V0645-25. [+Info]

• Sub-Directorate-General for Consumption Taxes

The enquiring company is engaged in the business of designing, for hospitals and medical professionals, three-dimensional virtual models of the anatomical areas of patients who are due to undergo surgical procedures. These models, produced using diagnostic imaging tests such as magnetic resonance imaging (MRI), computed tomography (CT) or positron emission tomography (PET), incorporate specific functionalities and simulation tools designed to facilitate the planning of complex surgical procedures, and are created by technical staff and specialist radiologists. The enquiry asks whether the services described are eligible for any of the exemptions provided for under Value Added Tax and, if not, what the applicable tax rate is.

Binding ruling from the Directorate-General for Taxation No. V0650-25. [+Info]

Barcelona, 13th of October 2026.