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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).
Companies and sole traders relying on the tax or social security extensions under RDLE 16/2025 must adjust their financial and compliance planning, as these urgent measures are being abolished. Workers in affected sectors (such as unemployment, redundancies, or social assistance) will lose temporary benefits. Tax and social security administrations must re-evaluate their procedures. Advisors must inform clients about the loss of benefits and the need to readjust their fiscal strategies.
The tax team reviews your specific situation.
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