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Regional Decree-Law 1/2026 amends Article 35.I.B) of the 1999 consolidated text to adjust fiscal measures in response to the crisis in the Middle East. This amendment will come into force on 1 January 2026, affecting companies with more than 10 employees. The change aims to strengthen the local tax system amidst the international economic crisis.
Companies with more than 10 employees must adapt their tax returns from 1 January 2026. Tax advisors must review tax calculations in accordance with the new article. Local authorities will be able to apply the new regulations from that date. While there is no direct impact on employees, the tax burden may affect corporate budgets.
The tax team reviews your specific situation.
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