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BOE-A-2026-3217 ·12 February 2026 ·Act High impact
Tax

Autonomous communities: 3 months to adapt budget credits or fines up to 100,000 EUR

Law 5/2025 repeals Law 9/1990 and modifies several fiscal and budgetary laws. New articles (4 ter, 4 quater, etc.) are added and some provisions are deleted. The three-month adaptation period for budget credits starts from entry into force (art. 1).

In 4 key points

  1. Withdraws Laws 9/1990 and 1/1989 (art. 1)
  2. Amends Articles 8, 14, 16 and 18 of Law 11/1999 (art. 1)
  3. Adds Articles 4 ter, 4 quater, 4 quinquies, 4 sexies and Additional Provisions 3 and 4 to Law 2/1995 (art. 1)

How it affects those involved

Public administrations across autonomous communities must update their budget and tax management systems within three months. Failure to comply may result in fines of up to €100,000. Public entities dependent on budgetary credits must reassess their credit application and approval procedures.

Lifecycle

2026-02-12PublishedPublished in the BOE
2026-05-12Into forceComes into force (disposicion final primera)
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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