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BOE-A-2026-3268 ·12 February 2026 ·Act critical
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 localities and postcodes for operations in Israel or Palestine (art. 1)
  2. Effective from 13 February 2026 (art. 1)

How it affects those involved

Companies with operations in Israel or Palestine must update their records of localities and postcodes by 13 February 2026. Tax advisors should review the data of affected clients. Tax authorities may impose penalties for non-compliance if data is not up to date. Traders involved in importing or exporting must ensure their tax returns use the new list.

Lifecycle

2026-02-12PublishedPublished in the BOE
2026-02-13Into forceComes into force (Entrada en vigor (nota del analisis oficial del BOE))
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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