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BOE-A-2026-6943 ·25 March 2026 ·Resolution Medium impact
Tax

Tax technician and tax advisor firms: 3 months to implement new 2025 salary scales and 2026 economic concepts

The resolution publishes the final salary scales for 2025 and the initial economic concepts for 2026, approved under the VIII Collective Agreement for tax technician firms and tax advisors. These modifications must be implemented within three months of publication, in accordance with Articles 90.2 and 3 of RDL 2/2015. This change directly affects remuneration conditions within these professional sectors.

In 2 key points

  1. Final salary scales for 2025 and economic concepts for 2026 are published (art. 90.2 y 3 del RDL 2/2015)
  2. Three month deadline to implement the new salary scales (art. 90.2 y 3 del RDL 2/2015)

How it affects those involved

Tax technician and tax advisor firms must adjust their salary structures according to the new scales, which may lead to increased labour costs. Professionals in the sector may see changes to their remuneration conditions. Advisors and managers should review their recruitment plans and budgets to adapt to the new figures. Tax authorities may use these scales as a reference in future assessments.

Lifecycle

2026-03-25PublishedPublished in the BOE
2026-04-25Into forceComes into force (disposición final)
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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