Regulatory changes in strategic sectors effective in 2027

The Government has published a new provision modifying the current regulatory framework for various economic sectors. Through regulation BOE-A-2026-14112, the repeal of article 13.6 of Royal Decree-Law 7/2026 and other provisions is established, with an effective application date starting January 1, 2027. This legislative change entails a restructuring of contracting conditions and the tax regulations applicable to key sectors. ## What changes The main modification consists of the repeal of article 13.6 of RDL 7/2026. Likewise, the regulation entails the suppression of several articles of RDL 7/2026, including Chapter V of Title I of RDL 6/2022. In addition to these repeals, substantial modifications occur in other general application laws. Article 8 of Law 15/2012 is amended, and a new additional provision, 24, is added to Law 24/2013. These changes directly affect tax regulations and the conditions under which certain contracts and payments are managed in specific sectors. ## Context This measure responds to the need to update the legal system in areas of special economic relevance. The transition to this new legal framework has been designed so that tax administrations and economic agents have an adaptation period before the repealed norms definitively lose their validity on January 1, 2027 (art. 13.6, transitory provision 4, and final provision). ## Who it affects and how The impact of this regulation is distributed among different economic profiles, depending on their activity and their relationship with the affected sectors: ### Large companies Companies operating in the energy, transport, and public services sectors will be directly affected by the modifications of articles 50, 52 bis, and 52 ter.b. These companies must adjust their compliance models and cost structures according to the new contracting conditions and the amendments to Law 24/2013. ### SMEs All small and medium-sized enterprises operating under the framework of the repealed norms or maintaining contracts subject to the amendments of Law 24/2013 must integrate these changes into their operational management to avoid imbalances in their tax and contractual obligations. ### Sole traders Sole traders providing services or maintaining payments linked to the modified laws (especially Law 15/2012) must take the new regulation into account to ensure the correct application of their obligations from the start of the 2027 fiscal year. ## What to do and when To ensure legal certainty, the following action calendar must be followed: * **From publication until the end of 2026:** Identify which current contracts, payments, or compliance processes fall within the scope of art. 13.6 of RDL 7/2026 or the modified laws. * **From January 1, 2027:** Apply the new conditions of Law 24/2013 in contract and payment management, and ensure that tax processes adjust to the new regulation following the loss of validity of the repealed provisions (art. 13.6). For a detailed analysis of your specific situation, we recommend assessing your particular case with the corresponding area of BMC.