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BOE-A-2026-1257 ·20 January 2026 ·Act critical
Tax

Basque administrations to amend fees and public prices effective from 2026

Law 7/2025 amends several articles of the Fees and Public Prices Act, including the addition of a new Title (XI) and Chapter (X) to Title VII. These amendments affect the fiscal structure and public prices within the Basque Autonomous Community, introducing changes to fees, prices, and administrative procedures (Art. 68, 85, 86, 183, Title VII Chapter II, and Additional Provision 2).

In 2 key points

  1. Title XI and Chapter X are added to Title VII of the Fees and Public Prices Act (art. 68, 85, 86, 183, capítulo II del título VII, disposición adicional 2)
  2. Several articles of the Fees and Public Prices Act are amended, including Art. 10.4, 10.2, 64, Transitional Provision 2, and Annex I.B (art. 10.4, 10.2, 64, disposición transitoria 2, anexo I.B)

How it affects those involved

Local authorities in the Basque Country must update their tariffs and collection procedures in accordance with the new provisions. End users may experience changes in public prices or fees. Tax advisors should review the calculations for the affected fees and prices. Businesses and individuals paying public fees should remain mindful of the new calculation bases and payment deadlines established by these amendments.

Lifecycle

2026-01-20PublishedPublished in the BOE
2026-01-01Into 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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