Of today's 36 provisions, 10 change obligations for companies and individuals.
Companies with more than 10 employees must update their tax records from January 1, 2025, otherwise they may face fines of up to 7,500 EUR.
See card →Businesses and individuals have three months to update their official exchange rates; failure to do so may result in exposure to deviation risks.
See card →BOE-A-2026-2547
Public pensions are revalued from 1 January 2026, with effects from 29 December 2025
BOE-A-2026-2548
Businesses and individuals: 3 months to update official exchange rates or deviation risks
BOE-A-2026-2613
Companies must submit 2026 Statistical Plan within 30 days
BOE-A-2026-2555
The team handles your case: tax, employment, commercial law, immigration.