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BOE-A-2026-19330 ·17 September 2026 ·Act High impact
Tax

Taxpayers in Valencia: extension of Law 1/2015 deadlines until December 31, 2026

The Law 4/2026 on the Generalitat's budgets extends the deadlines established in the transitional provisions 3, 4, and 5 of Law 1/2015, of February 6, until December 31, 2026. This measure extends the period of application of certain regimes or procedures provided for in the previous regulation for the current budget year.

In 1 key point

  1. Extension of the deadlines for transitional provisions 3, 4 and 5 of Law 1/2015 until 31 December 2026 (ref. indice BOE)

How it affects those involved

For taxpayers and obliged entities in the Valencian Community, this provision offers temporary relief by postponing the deadlines set out in Law 1/2015 (transitional provisions 3, 4 and 5) until the end of 2026. This allows for greater flexibility in complying with obligations or applying for benefits that were subject to those deadlines.

Frequently asked questions

Until when have the deadlines for Law 1/2015 been extended?
The deadlines for transitional provisions 3, 4, and 5 of Law 1/2015 are extended until 31 December 2026 (ref. BOE index).
Which regulations are affected by this extension of deadlines?
It specifically affects the deadlines established in transitional provisions 3, 4, and 5 of Law 1/2015, of 6 February (ref. BOE index).

Lifecycle

2026-09-17PublishedPublished in the BOE
2026-08-11Into forceComes into force (fecha_vigencia (indice oficial del BOE))
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BMC.
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