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The Real Decree-Law 2/2026 extends the tax declaration submission deadline for companies with more than 10 employees to December 31, 2026, in relation to the transitional provision 3 of Law 12/2023 (art. 83). This change affects companies that previously had to submit declarations before November 30, 2023, now having until the end of the year to comply.
The extension reduces compliance pressure in December and lightens the administrative burden on tax authorities during November and December. The deadline applies to all tax declarations referenced in Royal Decree-Law 1/2025, Article 83.
The tax team reviews your specific situation.
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