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BOE-A-2026-561 ·10 January 2026 ·Royal Decree-Law critical
Tax

Agricultural and forestry enterprises: apply changes to Catalan public tariffs by 1 December 2025

The Decree-Law 21/2025 modifies Articles 4.3-2 and 12.9-1 of the Catalan Public Tariffs Law, effective from 1 December 2025. Changes to tariffs and administrative procedures for agricultural and forestry sectors are introduced, in line with the Decree-Law 6/2025 and Article 14 of this Decree-Law. The law is implicitly repealed by Law 5/2026, of 20 May.

In 3 key points

  1. Change in fees and public prices from 1 December 2025 (art. único del Decreto-ley 6/2025)
  2. Amendment to Article 14 of Decree-Law 21/2025 (art. 14 del Decreto-ley 21/2025)
  3. Implied repeal by Law 5/2026, of 20 May (Ley 5/2026)

How it affects those involved

Farm and forest operators must adjust their tax payments from 1 December 2025 in line with new regulations (Art. 14). Local authorities and farm managers must update their payment records and procedures. Non-compliance may result in changes to the tax burden. The repeal by Law 5/2026 does not affect the validity of these changes until 1 December, unless expressly stated.

Lifecycle

2026-01-10PublishedPublished in the BOE
2025-12-01Into forceComes into force (modifica... con efectos desde el 1 de diciembre de 2025)
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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