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The regulation repeals article 13.6 and several articles of RDL 7/2026, including Chapter V of Title I of RDL 6/2022, effective from 1 January 2027. It also modifies articles of laws such as Law 24/2013 and Law 15/2012. Changes affect tax regulations and contract conditions. The repeal applies from the stated date (art. 13.6, transitional provision 4, and final provision).
Tax authorities lose validity of repealed rules from 1 January 2027. Businesses and individuals relying on these rules must update their compliance processes. Contracts and payments under amended laws must be reviewed from that date. The change directly affects energy, transport and public services sectors (art. 13.6, art. 50, 52 bis, 52 ter.b).
The tax team reviews your specific situation.
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