CRITICAL
Tax Micro-enterprises with under 10 workers to update shift records by March or face €7,500 per employee fines
Technical details
Type
Act (what is this?)
Identifier
BOE-A-2026-3386
Published
14 Feb 2026
Entry into force
1 Mar 2026 (in force)
Summary
Law 6/2025 repeals Chapter II of Law 2/1996 and Decree 75/2001, amending Articles 34, 41 bis and 42 bis of Law 8/2008. Companies with fewer than 10 employees must update their shift records within three months, facing fines of up to €7,500 per worker if they fail to comply.
Lifecycle
2026-02-14PublishedPublished in the BOE
2026-03-01Into forceComes into force (disposición final primera)
BMC resources for this provision
- tax-compliance/iva-empresasView service →
Official text Based on BOE data (boe.es). Information, not advice.