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Analysis. The postponement to 2027 eases cash pressure for small businesses, but leaves the underlying problem untouched: a technical obligation whose cost and risk fall on those least able to absorb them.
Royal Decree-Law 15/2025 postponed the timetable by one year. Corporate Income Tax payers must be ready on 1 January 2027 and the other obligated parties by 1 July. The fine for having a non-compliant program remains 50,000 euros per financial year.
