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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).
Galician authorities must review and amend the affected regulations, as their application is suspended. Affected citizens and businesses lose legal certainty regarding the planned fiscal and administrative measures. Advisors and public bodies must update their procedures and communicate the nullity to those affected. The energy and land-use planning sectors face uncertainty in their planning.
The tax team reviews your specific situation.
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