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Law 2/2026 establishes the budgetary framework for the Autonomous Community of Extremadura for the year 2026. The law modifies several legal provisions, including the consolidated text approved by Legislative Decree 1/2018, and repeals specific articles of Law 1/2024. The provision sets retroactive effects for certain provisions of Law 18/2001 effective from January 1, 2026.
For Extremadura authorities and bodies subject to its regulations, the law modifies the structure of revenues and expenditures by amending tax, subsidy and fee legislation. Entities affected by Law 18/2001 will see changes with retroactive effect from 1 January 2026. The regulation also alters the regime of Laws 2/2012 and 6/2011 within the autonomous community.
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