{"id":6058,"date":"2025-12-03T17:37:04","date_gmt":"2025-12-03T16:37:04","guid":{"rendered":"https:\/\/cefisaa.es\/?p=6058"},"modified":"2025-12-09T18:25:35","modified_gmt":"2025-12-09T17:25:35","slug":"aplazamiento-de-la-entrada-en-vigor-del-sistema-verifactu","status":"publish","type":"post","link":"https:\/\/cefisaa.es\/en\/aplazamiento-de-la-entrada-en-vigor-del-sistema-verifactu\/","title":{"rendered":"Postponement of the implementation of the Verifactu system"},"content":{"rendered":"\n<p>Hoy, d\u00eda 3 de diciembre de 2025, se ha publicado en el Bolet\u00edn Oficial del Estado el Real Decreto-ley 15\/2025, de 2 de diciembre, por el que se adoptan medidas urgentes para favorecer la actividad inversora de las entidades locales y de las comunidades aut\u00f3nomas, y por el que se modifica el Real Decreto 1007\/2023, de 5 de diciembre, por el que se aprueba el Reglamento que establece los requisitos que deben adoptar los sistemas y programas inform\u00e1ticos o electr\u00f3nicos que soporten los procesos de facturaci\u00f3n de empresarios y profesionales, y la estandarizaci\u00f3n de formatos de los registros de facturaci\u00f3n.<\/p>\n\n\n\n<p>Mediante el mencionado Real Decreto-ley, y motivado tanto por la necesaria adecuaci\u00f3n de los sistemas inform\u00e1ticos de facturaci\u00f3n como por la conveniencia de garantizar una implantaci\u00f3n ordenada y homog\u00e9nea en el conjunto del tejido empresarial, se prorroga a 2027 la entrada en vigor del sistema Verifactu. <\/p>\n\n\n\n<p>Los nuevos plazos, para aquellos obligados a acogerse a\u00a0dicho sistema, son los siguientes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A partir del 1 de enero de 2027, para los contribuyentes del Impuesto sobre Sociedades.<\/li>\n\n\n\n<li>A partir del 1 de julio de 2027, para los contribuyentes del Impuesto sobre la Renta de las Personas F\u00edsicas y entidades en atribuci\u00f3n de rentas que desarrollen actividades econ\u00f3micas, y para los contribuyentes del Impuesto sobre la Renta de no Residentes que obtengan rentas mediante establecimiento permanente.<\/li>\n<\/ul>\n\n\n\n<p>Dicho Real Decreto-ley debe ser sometido a votaci\u00f3n y convalidado o derogado por el Congreso de los Diputados en un plazo de 30 d\u00edas.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hoy, d\u00eda 3 de diciembre de 2025, se ha publicado en el Bolet\u00edn Oficial del Estado el Real Decreto-ley 15\/2025, de 2 de diciembre, por el que se adoptan medidas urgentes para favorecer la actividad inversora de las entidades locales y de las comunidades aut\u00f3nomas, y por el que se modifica el Real Decreto 1007\/2023,&#8230;<\/p>\n","protected":false},"author":3,"featured_media":6079,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[41],"tags":[],"class_list":["post-6058","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u25b7Postponement of the implementation of the Verifactu system | CEFISA<\/title>\n<meta name=\"description\" content=\"Postponement of the implementation of 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