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

Tax and fiscal advisory firms: 3 months to apply 2025 salary tables and 2026 economic concepts

The resolution publishes the final 2025 salary tables and initial 2026 economic concepts approved in the VIII Collective Agreement for tax and fiscal advisory firms. These changes must be implemented within three months of publication, as stipulated in articles 90.2 and 90.3 of RDL 2/2015. The updates directly affect remuneration conditions in these professional sectors.

In 2 key points

  1. Firms must adjust salaries to 2025 wage tables and 2026 economic concepts (art. 90.2 y 3 del RDL 2/2015)
  2. Three-month period to carry out salary adjustment from publication date (art. 90.2 y 3 del RDL 2/2015)

How it affects those involved

Firms providing tax and fiscal advisory services must adjust employee salaries to the 2025 wage tables and 2026 economic concepts within three months of publication, otherwise risk breach of collective agreement. No impact on other sectors or professions.

Lifecycle

2026-03-25PublishedPublished in the BOE
2026-04-25Into forceComes into force (Resolución de 16 de marzo de 2026)
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact