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The Constitutional Court has declared unconstitutional Article 30, paragraphs 2, 13, 17, 19, 20, 21 and 25, and Article 45.5 of Galicia's Law 5/2024, for violating constitutional principles in energy and territorial planning. This decision nullifies the application of these provisions in Galician public administration. The ruling was issued on 27 January 2026 (cite: Providencia of 27 January 2026).
The Galician administrations must review and amend the affected regulations, as their application is suspended. Citizens and businesses affected lose legal certainty regarding the fiscal and administrative measures previously established. Advisors and public bodies must update their procedures and notify the affected parties of the nullity. The energy and territorial planning sectors face uncertainty in their planning processes.
The tax team reviews your specific situation.
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