Deductions for voluntary adoption of TicketBAI and BATUZ in Bizkaia (2024-2025)

Acknowledging the implementation challenges of BATUZ and TicketBAI, Bizkaia’s tax authorities initiated various compelling public aids and tax incentives.

These financial assistance measures are tailored to aid small and medium-sized enterprises (SMEs) and self-employed professionals in covering the costs linked to the BATUZ and TicketBAI transition. In addition to the BATUZ early implementation deductions, the Biscayan authorities have made available to taxpayers grants that cover a percentage of the costs of necessary software upgrades, acquisition of compatible invoicing systems, and any training needed to properly manage the new legislative requirements. By offering this support, the government of Bizkaia not only facilitates the adoption process for businesses but also reinforces its commitment to fostering a culture of compliance and transparency within its economic framework.

In this blog article, you will learn about the tax incentives for BATUZ and TicketBAI in Bizkaia. Let's go!

Fiscal incentives for voluntary adoption of BATUZ in Bizkaia

The compensation for voluntarily adopting the BATUZ system (which encompasses compliance with TicketBAI) targets individuals, as well as micro, small, and medium-sized companies liable for corporate income tax. Eligibility hinges on adherence to BATUZ and meeting its criteria.

These taxpayers will qualify for a 10% compensation in either Personal Income Tax (IRPF) or Corporate Income Tax (Impuesto de Sociedades) under the following circumstances:

In 2024:

• This applies universally to those who joined BATUZ voluntarily in 2022 or 2023.
• Alternatively, for those joining from 2024 onward, their implementation must precede their mandatory deadline by at least 6 months as specified in the regulations.

In 2025:

• If they are at least 6 months ahead of their mandatory implementation date as outlined in the regulations for complying with BATUZ, whether they joined during the voluntary period (2022 and 2023) or afterward from 2024 onwards.

Deductions for TicketBAI and BATUZ software implementation

Furthermore, to incentivize the adoption of BATUZ and TicketBAI, and in accordance with the regulations outlined in Foral Regulation 8/2023, which establishes measures for the definitive implementation of the BATUZ system, Bizkaia has introduced a 30% deduction in the tax burden of Personal Income Tax (IRPF) or Corporate Income Tax (Impuesto de Sociedades) until 2025. This deduction encompasses expenses or investments associated with the implementation of BATUZ, including:

• Procurement of equipment and terminals, along with software and related peripherals, including their implementation and installation.
• Procurement of essential electronic signature software, along with its implementation and installation.

Therefore, you will get a good reduction when choosing your fiscalization software for TicketBAI and BATUZ.

Implementation deadlines for BATUZ and TicketBAI in Bizkaia

In August 2023, the Basque authorities announced an extension of the implementation period for Batuz and TicketBAI until 2026, with 6-month implementation windows. The Foral Regulation 8/2023, dated November 22, outlining steps for the final rollout of the BATUZ system, provides the following schedule:

01/01/2024

Taxpayers:

• Corporate income taxpayers (Impuesto de Sociedades, henceforth IS) who are NOT micro, small or medium-sized companies

Main activities:

• Every economic activity

01/07/2024

Taxpayers:

• Individuals, entities under the income attribution regime and IS taxpayers that are micro, small or medium-sized companies

Main activities:

• Industrial, manufacturing, construction and transportation business activities
• Business and professional financial, legal, insurance, rental, health care and other professional activities except education and cultural activities

01/01/2025

Two different groups of taxpayers and activities.

Group 1:

• Taxpayers: Individuals, entities under the income attribution regime and IS taxpayers who are micro, small or medium-sized companies
• Main activities: Wholesalers

Group 2:

• Taxpayers: IS taxpayers who are micro, small or medium-sized companies
• Main activities: Retail trade, hotels and restaurants, repair of personal property, hairdressing salons and other personal services

01/07/2025

Taxpayers:

• Individuals and entities under the income attribution system

Main activities:

• Retail trade, hotels and restaurants, repair of personal property, hairdressing salons and other personal services

01/01/2026

Three different groups of tax payers and activities.

Group 1:

• Taxpayers: Entities totally and partially exempted from IS
• Main activities: Every economic activity

Group 2:

• Taxpayers: Non-profit entities under the Foral Regulation 4/2019
• Main activities: Every economic activity

Group 3:

• Taxpayers: Individuals, entities under the income attribution regime and IS taxpayers who are micro, small or medium-sized companies
• Main activities: Agriculture, livestock and fishery, education, cultural services + Other activities

Do you know when your business needs to comply?

For more accuracy, check out the date calculator by taxpayer type provided by Biscay's tax authorities. And if you have any questions about how to comply with TicketBAI, how it will affect your daily business or the process of implementing TicketBAI-compliant software, just drop us a message! We're here to help and make sure you sail through smoothly!