CRITICAL
Tax Courts must align inspection functions with Law 1/2025's organisational model within 30 days
Technical details
Type
Organic Act (what is this?)
Identifier
BOE-A-2026-2204
Published
30 Jan 2026
Entry into force
2 Feb 2026 (in force)
Summary
Instruction 1/2026 requires courts to adapt their inspection functions to the new organisational model in Organic Law 1/2025, as per articles 171 and 560.1.8 of Organic Law 6/1985. The changes take effect from 30 January 2026, the date of publication in the BOE.
Lifecycle
2026-01-30PublishedPublished in the BOE
2026-02-02Into forceComes into force (apartado 14)
BMC resources for this provision
- cumplimiento-fiscal/impuesto-sociedadesView service →
Official text Based on BOE data (boe.es). Information, not advice.