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BOE-A-2026-3910 ·20 February 2026 ·Act critical
Tax

Companies with over 10 employees: 3 months to adapt time tracking records or face fines up to €7,500 per worker

Regional Law 17/2025 repeals and amends several articles of tax laws, including Article 2 of Regional Law 14/2013, and establishes new obligations regarding time tracking records for companies with more than 10 employees. A three-month period is introduced to adapt systems, with fines of up to 7,500 euros per worker for non-compliance. This measure aims to improve transparency and control in labour records, particularly within the fiscal sphere.

In 2 key points

  1. Companies with more than 10 employees must adapt their time tracking records within 3 months (art. 2 de la Ley Foral 14/2013)
  2. Fines of up to €7,500 per worker if the deadline is not met (disposición final 1)

How it affects those involved

Companies with more than 10 employees are given a three-month deadline to update their time tracking records. Failure to do so may result in fines of up to 7,500 euros per worker. HR advisors and accountants must review records to ensure compliance with the new requirements. Tax authorities may demand more rigorous inspections. While workers face no direct changes, their working hours will be more strictly controlled and documented.

Lifecycle

2026-02-20PublishedPublished in the BOE
2026-01-01Into forceComes into force (fecha_vigencia (indice oficial del BOE))
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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