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BOE-A-2026-3810 ·19 February 2026 ·Royal Decree-Law critical
Tax

Agricultural enterprises in Andalusia and Extremadura: 1 January 2026 to apply changes in aid and tax compensation

The Real Decree-Law 5/2026 modifies Article 5.4 of RDL 6/2024 and the additional provision 61 of Law 35/2006, effective from 1 January 2026. It regulates the procedure for tax benefit compensation in IBI and IAE quotas for 2026 (res. 14/04/2026). It extends the deadline in Article 9.8.b) by Order APA/283/2026 (27/03/2026). It verifies apiary pasture area using REGA location data (order APA/330/2026).

In 3 key points

  1. Application of changes to IBI and IAE fiscal compensation from 1 January 2026 (res. 14/04/2026)
  2. Verification of pasture area in beekeeping enterprises using REGA data (orden APA/330/2026)
  3. Extension of article 9.8.b) deadline to 27 March 2026 (orden APA/283/2026)

How it affects those involved

Agricultural enterprises in Andalusia and Extremadura must comply with a new IBI and IAE fiscal compensation regime starting 1 January 2026. They are required to update pasture area declarations using REGA data and meet an extended deadline of 27 March 2026 for submission. Entities must revise their fiscal records and provide documentation in accordance with the updated regulations.

Lifecycle

2026-02-19PublishedPublished in the BOE
2026-01-01Into forceComes into force (disposicion final de la Ley 35/2006, modificación de la disposición adicional 61)
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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