CRITICAL
Tax Companies with operations in Gaza or Palestine: February 13 to update locality and postal code list
Technical details
Type
Act (what is this?)
Identifier
BOE-A-2026-3268
Published
12 Feb 2026
Entry into force
13 Feb 2026 (in force)
Summary
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.
Lifecycle
2026-02-12PublishedPublished in the BOE
2026-02-13Into forceComes into force (art. 1)
BMC resources for this provision
- cumplimiento-fiscal/impuesto-sociedadesView service →
Official text Based on BOE data (boe.es). Information, not advice.