GIPE Newsletter (Nº24.194) December, 4th 2025

DELAY IN THE IMPLEMENTATION OF VERIFACTU:

The Government has decided to postpone by one year the obligation to use Verifactu, the digital invoicing system promoted by the Tax Agency, as part of its measures against tax fraud.

📅 New effective dates

• For companies subject to Corporate Income Tax: January 1, 2027 (instead of January 1, 2026).
• For the self-employed and other taxpayers who use invoicing software: July 1, 2027 (instead of July 1, 2026).
  

The GIPE Association will continue to provide updates, as we have done until now, through newsletters and events dedicated to this topic.

REAL ESTATE TRANSACTION:

YOU CAN STAY IN THE APARTMENT…

When a property transfer includes an agreement that the seller will continue living there for a specified period, it is also necessary to expressly stipulate which expenses each party will bear [Provincial Court of Seville, July 3, 2025]. In the case analyzed, the community of owners subsequently approved a special assessment, and a conflict arose because neither party wanted to pay it.

In situations like this, a loan for use (comodato) agreement is understood to exist, meaning a free transfer of the right to use the property for a period of time. According to the regulations, the borrower—the person occupying the property—is only obligated to cover ordinary expenses. Therefore, the previous owner is not responsible for extraordinary expenses related to the property.

GIPE: Together we will be stronger