Companies with over 10 employees: apply changes under art. 89.1 by 1 July 2026
Technical details
Type
Act (what is this?)
Identifier
BOE-A-2026-12302
Published
8 Jun 2026
Entry into force
1 Jul 2026 (in force)
Summary
The regulation modifies article 89.1 with effect from 1 July 2026, affecting companies with more than 10 employees. This change introduces new tax conditions related to economic activities such as agriculture, livestock, and transport. The provision is framed within the context of the crisis in the Middle East and is published in the BOC extraordinary of 7 April 2026.
Lifecycle
2026-06-08PublishedPublished in the BOE
2026-07-01Into forceComes into force (art. 89.1)
BMC resources for this provision
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Official text Based on BOE data (boe.es). Information, not advice.