Tax measures from RDLE 2/2026 revoked; changes to RDLE 1/2025 and RDLE 6/2024 nullified
Technical details
Type
Act (what is this?)
Identifier
BOE-A-2026-4667
Published
28 Feb 2026
Entry into force
1 Mar 2026 (in force)
Summary
The February 26, 2026 resolution orders the withdrawal of urgent tax measures from RDLE 2/2026 aimed at addressing social vulnerability. It also nullifies the amendment to Article 83 of RDLE 1/2025 and its link to Article 11 of RDLE 6/2024, with the extension until December 31, 2026, cancelled. This directly impacts tax bases and application periods of certain fiscal regimes.
Lifecycle
2026-02-28PublishedPublished in the BOE
2026-03-01Into forceComes into force (disposiciones finales)
BMC resources for this provision
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Official text Based on BOE data (boe.es). Information, not advice.