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BOE-A-2026-3218 ·12 February 2026 ·Act High impact
Tax

Businesses and individuals: 12 months to suspend Article 97.1 of Law 8/2023

Law 6/2025 suspends Article 97.1 of Law 8/2023 for 2026, meaning obligations under it do not apply that year. The suspension applies generally to all parties affected, without specific conditions. It also extends to Articles 19.1 and 23.3 of Law 1/1986, as specified in the legal text (added Articles 12 ter, 30 quinques and 38 quater).

In 2 key points

  1. Companies with 10 or more employees must switch to digital shift records within three months (art. 12 ter)
  2. Fines for non-compliance amount to up to €7,500 per worker (art. 12 ter)

How it affects those involved

For companies with 10 or more employees, the obligation to submit shift records on paper is removed, reducing administrative costs and enabling digitalisation (art. 12 ter). Fines for non-adaptation amount to up to €7,500 per worker. Self-employed without employees are not affected. Local administrations must update their control systems (art. 12 ter).

Lifecycle

2026-02-12PublishedPublished in the BOE
2026-08-04Into forceComes into force (disposicion final segunda)
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

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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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