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BOE-A-2026-2549 ·4 February 2026 ·Act critical
Tax

Suspension of validity of articles from Galician Law 5/2024 from February 4, 2026

The Constitutional Court suspends the application of several articles of the Galician Law 5/2024 from February 4, 2026, due to unconstitutionality. This measure applies to legitimate parties, with a specific extension until September 30, 2025 for certain provisions. The decision is based on the Provision of February 12, 2026.

In 2 key points

  1. The validity of certain articles of Galicia's Law 5/2024 is suspended from 4 February 2026 (art. 30, apartados 2, 13, 17, 19, 20, 21 y 25, y art. 45.5)
  2. The suspension is extended until 30 September 2025 for legitimate parties (disposiciones de la Providencia de 12 de febrero de 2026)

How it affects those involved

Galician administrations lose effectiveness in applying the affected regulations, creating uncertainty in fiscal and social processes. Citizens affected by regulations concerning social assistance or disability will be unable to access their rights for the duration of the suspension. Tax advisors must adjust their procedures and inform clients of the suspension. Energy companies and sectors linked to energy production face disruptions in their administrative processes.

Lifecycle

2026-02-04PublishedPublished in the BOE
2026-02-04Into forceComes into force (Providencia de 12 de febrero de 2026)
Official text Based on BOE data (boe.es). Information, not advice.

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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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