BOE-A-2026-2547 ·4 February 2026 ·Act critical
Tax

Companies with over 10 employees: by 1 January 2025 to update tax records or face fines up to 7,500 EUR

The regulation modifies Article 3 of Royal Decree 401/2021 and other provisions to require companies with more than 10 employees to update their tax records. The application period starts from 1 January 2025 (Article 3 of RDL 401/2021 and modified provisions). Fines for non-compliance amount up to 7,500 EUR per employee (Article 83 of RDL 1/2025).

In 2 key points

  1. Companies with more than 10 employees must update tax records before 1 January 2025 (art. 3 del Real Decreto 401/2021)
  2. Fines of up to EUR 7,500 per employee for non-compliance (art. 83 del Real Decreto-ley 1/2025)

How it affects those involved

Companies with more than 10 employees must update their tax records before 1 January 2025. Failure to do so may result in fines of up to EUR 7,500 per employee. Tax advisors must review their clients' records to ensure they are up to date. Tax authorities will be entitled to impose penalties for non-compliance.

Lifecycle

2026-02-04PublishedPublished in the BOE
2026-02-05Into forceComes into force (fecha_vigencia (indice oficial del BOE))
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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