Skip to content
CRITICAL
Tax agua-medio-ambiente

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

BOE-A-2026-10118

Prepared and reviewed by the BMC editorial team  ·  Methodology Published 11 May 2026, 20:41

Technical details

Type
Identifier
BOE-A-2026-10118
Published
11 May 2026
Entry into force
15 Jun 2026 (in force)

Summary

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).

Lifecycle

2026-05-11PublishedPublished in the BOE
2026-06-15Into forceComes into force (disposiciones transitorias del Decreto-ley 6/2025)

BMC resources for this provision

Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact