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This regulation repeals Order PJC/1353/2025 and amends several articles of Royal Decree 1183/2020 and Law 9/2025, including Article 23 bis, Article 26, and the new Article 20 quinquies. These amendments affect regulations concerning taxation, economic activities, and market regulation, focusing on updating the fiscal and competition frameworks within the energy and public services sectors.
Affected companies and administrations must update their procedures regarding the repealed or amended tax and competition regulations. Advisors should review the implications for tax calculations and public contract management. The energy and utilities sectors face changes in tariff and subsidy regulation. Individuals and businesses operating in these sectors must assess whether there are adjustments to their tax obligations or contractual compliance requirements.
The tax team reviews your specific situation.
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