Of today's 47 provisions, 5 change obligations for companies and individuals.
From January 1, 2026, companies affected by the volcanic eruption on La Palma must apply the zero rate of IGC.
See card →BOE-A-2026-10117
Cooperative societies: 6 months to adapt Article 86 and transitional provision 7 of Law 4/2017
BOE-A-2026-10118
Businesses affected by La Palma volcanic eruption: zero IGC rate from 1 January 2026
BOE-A-2026-10119
BOE-A-2026-10212
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