CRITICAL
Tax Businesses and individuals: 12 months to suspend Article 97.1 of Law 8/2023
Technical details
Type
Act (what is this?)
Identifier
BOE-A-2026-3218
Published
12 Feb 2026
Entry into force
1 Jan 2026 (in force)
Summary
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).
Lifecycle
2026-02-12PublishedPublished in the BOE
2026-01-01Into forceComes into force (art. 12 ter)
BMC resources for this provision
- fiscalView service →
- irpf-2026CalculatorOpen →
Official text Based on BOE data (boe.es). Information, not advice.