Two dates for adapting the system
Anyone who files corporate income tax adapts their billing system before 1 January 2027. Autónomos, before 1 July 2027. Until then it is a trial period.
January for companies, July for autónomos
Royal Decree 1007/2023, with the extended deadline, splits those two dates. There is not one day for the whole portfolio. Until each taxpayer’s date arrives, you can stop sending test records.
- Companies: before 1 January 2027.
- Autónomos: before 1 July 2027.
- Until that date you can stop test sends.
A portfolio does not fit in one notice
A firm should write down each client’s date, not the date from a generic announcement. The note for an autónomo is in VeriFactu for autónomos and the note for firms is in VeriFactu for accounting firms.
Common questions
Do a company and an autónomo share a deadline?
No. A company that files corporate income tax adapts the system before 1 January 2027. An autónomo, before 1 July 2027.
Can test records be stopped?
Yes, until that taxpayer’s date arrives. Stopping test sends does not remove the duty to be adapted by that date.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.