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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.
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.
The tax team reviews your specific situation.
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