Autonomous communities must return tax revenues within three months of publication
Technical details
Summary
Royal Decree-Law 13/2026 amends Article 13 of Royal Decree-Law 17/2014, requiring autonomous communities to return tax revenues to central administrations within three months of publication. This strengthens fiscal rebalancing measures and is aligned with the Territorial Financing Framework under Laws 22/2009 and 31/2022, specifically Articles 13, supplementary provisions 14 and 16, and Article 92 bis.6.
Lifecycle
BMC resources for this provision
- tax-compliance/iva-empresasView service →