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BOE-A-2026-12612 ·11 June 2026 ·Act High impact
Tax

Navarra's general accounts must be submitted within three months of fiscal year-end

Foral Law 8/2026 requires Navarra's general accounts to be presented within three months of the fiscal year-end, as stipulated in Articles 123 and 130 of Foral Law 13/2007. This deadline applies to accounts submitted to the regional administration, reinforcing the obligation to comply with the previously established timeframe, which lacked clarity. The rule is part of Navarra's financial and tax system.

In 2 key points

  1. Navarra must submit its general accounts in BON no. 106 of 2 June 2026 (art. 123 y 130 Ley Foral 13/2007)
  2. The submission deadline is three months from publication in the BOE (Ley Foral 8/2026)

How it affects those involved

The deadline directly affects financial management and fiscal transparency, requiring autonomous communities to submit their general accounts within three months of publication in the BOE, to be published in BON no. 106 of 2 June 2026 under Foral Law 13/2007, articles 123 and 130.

Lifecycle

2026-06-11PublishedPublished in the BOE
2026-09-11Into forceComes into force (disposiciones finales de la Ley Foral 8/2026)
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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