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BOE-A-2026-3268 ·12 February 2026 ·Resolution Low impact
Tax

Companies with operations in Gaza or Palestine: February 13 to update locality and postal code list

The February 10, 2026 Resolution revokes the December 23, 2025 resolution and replaces the list of localities and postal codes referenced in Article 3.2 of Royal Decree-Law 10/2025. This affects commercial operations in Israel and Palestine, with effects starting from February 13, 2026 (art. 1). Businesses must ensure their locality and postal code records are updated according to the new list.

In 2 key points

  1. Mandatory update of the list of locations and postal codes for operations in Israel or Palestine (art. 1)
  2. Effects from 13 February 2026 (art. 1)

How it affects those involved

For companies operating in Israel or Palestine, it is mandatory to update their records of locations and postal codes before 13 February 2026. Tax advisors must review their clients' data that is affected. Tax authorities may impose penalties for non-compliance if the data is not updated. Traders importing or exporting must ensure that their tax declarations use the new list of locations.

Lifecycle

2026-02-12PublishedPublished in the BOE
2026-02-13Into forceComes into force (art. 1)
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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