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The Real Decree-Law 18/2026 modifies and derogates provisions of Decree-Law 7/2026 on measures for the Middle East crisis, adding new articles 28 bis and 28 ter and an additional provision 15. A 30-day period is set for adapting response measures, with fines up to 100,000 EUR for non-compliance (art. 13.6).
Affected companies must update their response plans within 30 days; non-compliance carries fines of up to EUR 100,000. Advisors should review crisis plans to ensure they incorporate the new provisions. Competent authorities may require compliance checks. Self-employed workers are not directly affected, but may be impacted if their activities depend on key sectors such as energy or transport.
The tax team reviews your specific situation.
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