Skip to content
CRITICAL
Tax

Companies with over 10 workers: 3-month deadline to update shift records or face up to €7,500 per worker fines

BOE-A-2026-2888

Prepared and reviewed by the BMC editorial team  ·  Methodology Published 9 Feb 2026, 20:48

Technical details

Type
Identifier
BOE-A-2026-2888
Published
9 Feb 2026
Entry into force
1 Jan 2026 (in force)

Summary

Asturian Law 5/2025 amends Legislative Decree 2/2014 by modifying Article 33 and adding Article 35 bis, setting a 3-month deadline to update shift records or imposing fines of up to €7,500 per worker if not complied with (Art. 33, disp. ad. 2.2). This requires companies with more than 10 employees to update their shift records to meet current tax regulations.

Lifecycle

2026-02-09PublishedPublished in the BOE
2026-01-01Into forceComes into force (disposición final 3)

BMC resources for this provision

Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact