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BOE-A-2026-2549 ·4 February 2026 ·otro Low impact
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 articles of the Galician 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 extends until 30 September 2025 for the entitled parties (disposiciones de la Providencia de 12 de febrero de 2026)

How it affects those involved

The Galician administrations lose effectiveness in enforcing the affected regulations, creating uncertainty in fiscal and social processes. Citizens affected by social assistance or disability regulations will be unable to access their rights during the suspension period. Tax advisors must adjust their procedures and inform their clients of the suspension of the regulations. 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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