Spain – Extended deadline for resignation or revocation of the simplified VAT regimes

The Spanish tax authority (AEAT) has established a new extraordinary deadline, allowing taxpayers to resign from the Immediate Supply of Information (SII) system and the Monthly VAT Refund Registry (REDEME). This measure is part of the new regulations for 2026 (via Royal Decree-Law 2/2026) in response to the postponement of the Verifactu* invoice compliance mandate to 2027.

The extraordinary deadline for resignation (SII) and revocation (REDEME) for the 2026 tax year was extended to 16th February 2026.

– Extraordinary Resignation from SII: Voluntary users who joined the Immediate Supply of Information (SII) system can opt out.

– Extraordinary Deregistration from REDEME: Users who joined the Monthly VAT Refund Registry (REDEME) solely to enter the SII can withdraw.

Resignations and revocations submitted within this window will take effect from 1st January 2026.

This extension is specifically designed for businesses that voluntarily joined the SII and now wish to exit because they no longer need the system (due to the delay in mandatory Verifactu* requirements). Companies that are legally required to use the SII (e.g., large companies, VAT groups, REDEME participants, etc.) cannot use this extraordinary window to exit.