Fiscal changes for firms with over 10 workers effective 1 January 2026
Technical details
Type
Act (what is this?)
Identifier
BOE-A-2026-10888
Published
21 May 2026
Entry into force
1 Jan 2026 (in force)
Summary
The Foral Decree-Law 1/2026 amends Article 35.1.B. of the 1999 consolidated tax code to adjust fiscal measures in response to the Middle East crisis. The change takes effect on 1 January 2026 and applies to companies with more than 10 employees, aiming to strengthen the local tax system amid international economic instability.
Lifecycle
2026-05-21PublishedPublished in the BOE
2026-01-01Into forceComes into force (disposición adicional 65 del texto refundido 4/2008)
BMC resources for this provision
- fiscalView service →
- irpf-2026CalculatorOpen →
Official text Based on BOE data (boe.es). Information, not advice.