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BOE-A-2026-3910 ·20 February 2026 ·Act High impact
Tax

Companies with over 10 employees: apply modifications to articles 7, 35, 40 bis and 43 of the DFL 129/1999 text by 1 January 2026

The Foral Law 17/2025 modifies articles 7, 35, 40 bis and 43 of the consolidated text from DFL 129/1999, effective from 1 January 2026 (art. 1). New additional provisions are introduced affecting the tax structure of companies with over 10 employees. The change requires updates to tax records and procedures in these sectors.

In 2 key points

  1. Application of amendments to articles 7, 35, 40 bis and 43 of the consolidated DFL 129/1999 from 1 January 2026 (art. 1)
  2. Workers in companies with more than 10 employees must have their fiscal records updated (art. 1)

How it affects those involved

Companies with more than 10 employees must update their fiscal records and tax procedures from 1 January 2026. Local authorities must update their databases. Self-employed without employees are not affected. Service and retail sectors with fixed staff must revise their accounting systems and declarations.

Lifecycle

2026-02-20PublishedPublished in the BOE
2026-01-01Into forceComes into force (art. 1)
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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