Skip to content
BOE-A-2026-10888 ·21 May 2026 ·Royal Decree-Law critical
Tax

Companies in Navarre with over 10 employees: from 1 January 2026, Article 35.I.B) of the 1999 consolidated text is amended to adjust personal income tax based on energy consumption

The law amends Article 35.I.B) of the 1999 consolidated text to include energy consumption as a basis for calculating Personal Income Tax. This change takes effect from 1 January 2026. It is framed within the response to economic consequences of the Middle East crisis (art. 35.I.B) and is published in the BON Extraordinary No. 76, 20 April 2026 (cite: additional provision 65).

In 2 key points

  1. From 1 January 2026, energy consumption is included in the personal income tax base (art. 35.I.B))
  2. The change is part of a response to the economic crisis in the Middle East (texto oficial)

How it affects those involved

Personal taxpayers in Navarra will face a new tax calculation base including energy consumption, effective from 1 January 2026, with no prior adjustment period. Employers with over 10 staff must revise employee tax declarations. No specific adjustment amount or percentage is defined, only the inclusion of energy consumption in the tax base.

Lifecycle

2026-05-21PublishedPublished in the BOE
2026-01-01Into forceComes into force (disposiciones adicionales 65)
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