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Law 3/2026 amends the Ports of the Balearic Islands Act by repealing additional provision 3 and adding article 115 bis and transitional provision 9. This change affects the administrative regime of ports, particularly regarding concessions and management procedures. The amendment is made in accordance with article 48.2 of the Statute of the Balearic Islands and is published in BOIB no. 68, dated 30 May 2026.
Port authorities must update their administrative procedures in line with the new regulation, especially regarding the management of concessions and registries. Port operators and companies active in Balearic ports may benefit from the legal clarification and the new article 115 bis. Advisors should review concession procedures and compliance with transitional deadlines to avoid non-compliance.
The tax team reviews your specific situation.
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