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The Resolution of 26 February 2026 orders the repeal of Royal Decree-Law 4/2026, which amended Article 20.1 and added Article 20 ter to Royal Decree-Law 1/2007. The changes are nullified from the date of publication, with a 30-day implementation period (art. 2).
Authorities no longer required to apply emergency accessibility amendments from RD-ley 4/2026. Consumers' rights remain unaffected as prior conditions are restored. The services and transport sector reverts to the previous regime set out in RDL 1/2007 (art. 2).
The tax team reviews your specific situation.
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