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BOE-A-2026-2888 ·9 February 2026 ·Act High impact
Tax

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

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.

In 2 key points

  1. Companies with 10+ employees must convert their shift records to electronic format (art. 4)
  2. Fines of up to €7,500 per employee for non-compliance (art. 4.2)

How it affects those involved

Employers with 10 or more employees must convert their shift records to electronic format within three months. Failure to comply results in fines of up to €7,500 per employee. Tax authorities may require verification of records, with a direct and measurable penalty for each incorrectly registered worker.

Lifecycle

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