BOE-A-2026-10118 ·11 May 2026 ·Royal Decree-Law critical
Tax

Cooperative societies: 6 months to adapt Article 86 and transitional provision 7 of Law 4/2017

The regulation modifies Article 86 and transitional provision 7 of Law 4/2017, as well as transitional provision 2.1 of Law 4/2022, setting a 6-month period for adaptation. This change directly affects cooperative societies that must adjust their procedures regarding land and protected natural areas, in accordance with the new regulation (art. 86 and trans. prov. 7 of Law 4/2017).

In 3 key points

  1. Cooperative societies in the Canary Islands must adapt Art. 86 and Trans. 7 of Law 4/2017 (art. 86)
  2. The amendment affects the regulation of protected natural areas and territorial planning (disp. trans. 7 de la Ley 4/2017)
  3. Adaptation period: three months from entry into force (art. 86)

How it affects those involved

Cooperative societies in the Canary Islands must update their governance and compliance structures in relation to the protection of natural areas. A three-month adaptation period starts upon entry into force (Art. 86). Regional authorities must review land use records. Non-compliance risks include the loss of validation for activities in protected zones.

Lifecycle

2026-05-11PublishedPublished in the BOE
2026-08-04Into forceComes into force (disposicion final segunda)
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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