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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.
Businesses and individuals relying on the tax measures established in RDLE 2/2026 lose their legal applicability from the date of repeal. Autonomous communities and local administrations that had access to those territorial financing resources lose their legal basis. Tax advisors must review the affected tax bases and adjust tax declarations or financing plans. Affected parties must act urgently to avoid breaches or penalties arising from the loss of effect of prior regulations.
The tax team reviews your specific situation.
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