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BOE-A-2026-10430 ·14 May 2026 ·Royal Decree-Law critical
Tax

Companies with over 10 employees: 3 months to update working time records or fines up to 7,500 EUR/employee

The Decree-Law 3/2026 repeals the additional provision 3 of Law 3/2023 and modifies several articles on working time records, setting a 3-month period for adaptation or fines of up to 7,500 EUR per employee (art. 4). This change requires companies with more than 10 employees to update their working time records digitally or face penalties.

In 3 key points

  1. Withdraws the additional provision 3 of Law 3/2023 (art. 2)
  2. Amends articles 5, 9, 12 and 21 of Law 2/2023 (art. 2)
  3. Amends transitional provision 9 of Decree-law 17/2019 (art. 2)

How it affects those involved

Autonomous administrations must update their internal fiscal rules and procedures in accordance with the amendments to the cited articles (art. 2). Urban planning and housing services must review their regulations in light of the new provisions (art. 2). Communities managing taxes or fees must adjust their collection and control processes (art. 2). The changes do not affect individuals or businesses' rights to direct taxation.

Lifecycle

2026-05-14PublishedPublished in the BOE
2026-03-24Into forceComes into force (disposicion final del Decreto-ley 3/2026)
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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