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BOE-A-2026-12302 ·8 June 2026 ·Royal Decree-Law critical
Tax

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

The regulation modifies article 89.1 effective from 1 July 2026, applicable to companies with more than 10 employees. It adds a supplementary provision 7 to the consolidated text of Legislative Decree 1/2025. The change affects tax structure and administrative procedures in sectors such as agriculture, industry, and transport (art. 89.1, disp. ad. 7).

In 2 key points

  1. Businesses with more than 10 employees must implement changes under Article 89.1 from 1 July 2026 (art. 89.1)
  2. An additional provision No. 7 is added to the consolidated text of Legislative Decree 1/2025 (disp. ad. 7)

How it affects those involved

A new tax regime takes effect for companies with more than 10 employees from 1 July 2026 under Article 89.1. Businesses must adapt their records and administrative processes. Tax authorities must update their control systems. The affected sectors are agriculture, industry and transport. The rule applies immediately upon entry into force.

Lifecycle

2026-06-08PublishedPublished in the BOE
2026-07-01Into forceComes into force (art. 89.1)
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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