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BOE-A-2026-6544 ·21 March 2026 ·Royal Decree-Law critical
Tax

Withdrawal of Order PJC/1353/2025 and key amendments to Royal Decree 1183/2020 and Law 9/2025

The regulation withdraws Order PJC/1353/2025 and amends several articles of Royal Decree 1183/2020 and Law 9/2025, including article 23 bis, article 26 and new article 20 quinquies. These changes update the fiscal and competition framework in the energy and public services sectors.

In 3 key points

  1. Withdraws Order PJC/1353/2025 (disposicion final 21)
  2. Amends key articles of tax laws (disposicion final 21)
  3. Immediate change without transition period (disposicion final 21)

How it affects those involved

Organisations relying on amended tax rules—such as VAT, income tax or business taxes—must update their compliance processes in line with the new provisions. Changes to articles 2, 6, 20 and 26 directly impact tax bases and tax management. Individuals and tax liable parties must review their tax returns and records. No transition period is set, so the amendments take immediate effect (art. 21).

Lifecycle

2026-03-21PublishedPublished in the BOE
2026-03-21Into forceComes into force (disposicion final 21)
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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