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The Resolution of 27 January 2026 orders the publication of the Agreement to derogate Real Decreto-ley 16/2025, which extended measures for social vulnerability and urgent tax and social security provisions. This derogation nullifies the extensions established in that RDLE, directly affecting economic activities subject to those measures (art. 1).
Businesses and self-employed individuals relying on the tax and social security extensions provided by Royal Decree-Law 16/2025 must revise their financial plans and compliance strategies, as these urgent measures are being withdrawn. Workers in affected sectors—such as unemployment, layoffs, or social assistance—lose temporary benefits. Tax and social security administrations must review their procedures. Advisors must inform their clients about the loss of benefits and the need to adjust their fiscal strategies.
The tax team reviews your specific situation.
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