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BOE-A-2026-10118 ·11 May 2026 ·Act 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 2 key points

  1. 6-month deadline to adapt Article 86 and Transitional Provision 7 of Law 4/2017 (art. 86 y disp. trans. 7 de la Ley 4/2017)
  2. Amendment of Transitional Provision 2.1 of Law 4/2022 (disp. trans. 2.1 de la Ley 4/2022)

How it affects those involved

Cooperative societies must update their management processes for land and protected natural areas within 6 months, which will entail increased administrative effort. Advisors should review their procedures to ensure changes are implemented before the deadline. Regional administrations may simplify oversight through the application of the new regulation.

Lifecycle

2026-05-11PublishedPublished in the BOE
2025-12-16Into forceComes into force (fecha_vigencia (indice oficial del BOE))
Official text Based on BOE data (boe.es). Information, not advice.

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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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