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BOE-A-2026-4667 ·28 February 2026 ·Act critical
Tax

Repeal of tax measures in RDL 2/2026 and annulment of amendments to Art. 83 of RDL 1/2025 and Art. 11 of RDL 6/2024

The Resolution of 26 February 2026 orders the publication of the repeal of Royal Decree-Law 2/2026, which established urgent tax measures to address social vulnerability. It also annuls the amendment to Article 83 of RDL 1/2025 and its connection to Article 11 of RDL 6/2024, cancelling the extension of the latter until 31 December 2026 (Art. 2). This change directly affects tax bases and the application periods of certain tax regimes.

In 3 key points

  1. Tax measures in RDL 2/2026 are repealed (art. 1)
  2. The amendment to Art. 83 of RDL 1/2025 is annulled (art. 2)
  3. The connection with Art. 11 of RDL 6/2024 is annulled and its extension until 31-12-2026 is cancelled (art. 2)

How it affects those involved

Companies and individuals relying on the tax measures of RDL 2/2026 will lose their application from the date of repeal. Autonomous communities and local authorities that relied on those territorial funding resources will lose their legal basis. Tax advisors must review the affected tax bases and adjust tax returns or funding plans. Affected parties must act urgently to avoid non-compliance or penalties resulting from the loss of effect of previous regulations.

Lifecycle

2026-02-28PublishedPublished in the BOE
2026-03-01Into forceComes into force (disposiciones finales)
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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