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BOE-A-2026-12302 ·8 June 2026 ·Act critical
Tax

Companies with over 10 employees: apply changes under art. 89.1 by 1 July 2026

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.

In 2 key points

  1. Application of Article 89.1 from 1 July 2026 (art. 89.1)
  2. Amendment of the tax regime for companies with more than 10 employees (art. 89.1)

How it affects those involved

Companies with more than 10 employees must adapt their tax systems from 1 July 2026. Advisors should review the new conditions under Article 89.1 to ensure compliance. Regional administrations must update their procedures. Affected sectors (agriculture, transport, fisheries) must assess the impact on their costs and tax returns.

Lifecycle

2026-06-08PublishedPublished in the BOE
2026-04-08Into forceComes into force (fecha_vigencia (indice oficial del BOE))
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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