Royal Decree 254/2025, published in the BOE (Official State Gazette) on April 2nd, modifies Royal Decree 1007/2023 and establishes the following new deadlines for taxpayer compliance:

• Corporate Taxpayers: The compliance deadline has been extended to January 1, 2026, a six-month delay from the original date of July 1, 2025.
• All Other Taxpayers: The compliance deadline is now July 1, 2026.

This ex…