Skip to content
BOE-A-2026-11181 ·25 May 2026 ·Act High impact
Tax

Navarre administrative bodies must grant up to 150,000 EUR emergency credits per department in 2026

The Foral Law 6/2026 authorizes Navarra departments to grant emergency and supplementary credits for the 2025 Investment Program. The maximum amount per department is 150,000 EUR, as per Article 48 of Foral Law 13/2007. The credit is specifically allocated to investments, not current expenses. The provision is published in the BOE on May 25, 2026.

In 2 key points

  1. Emergency credits of up to 150,000 EUR per department (art. 48 Ley Foral 13/2007)
  2. Credits exclusively for the 2025 Investments Programme (art. 48 Ley Foral 13/2007)

How it affects those involved

Government departments in Navarra must allocate emergency funds to finance 2025 investments, with a maximum of 150,000 EUR per department as per article 48. Public entities must review budgets and plan investments within these limits. Private individuals, SMEs and private companies are not affected. The funds cannot be used for current expenses (article 48).

Lifecycle

2026-05-25PublishedPublished in the BOE
2026-05-25Into forceComes into force (art. 48 Ley Foral 13/2007)
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