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BOE-A-2026-6979 ·26 March 2026 ·Act High impact
Tax

Autonomous communities amend Article 53 of DL 1/2002 to adjust budgetary credit rules

Ley 5/2025 modifies Article 53 of DL 1/2002 to align budgetary credit rules with the Statute approved by Organic Law 9/1982, without altering the current budgetary procedure.

In 2 key points

  1. Amendment of article 53 of DL 1/2002 to align with the 1982 Statute (art. 53)
  2. Application in Castilla-La Mancha in accordance with DOCM publication (art. 53)

How it affects those involved

The adjustment affects only autonomous tax bodies managing the article 53 regime; no impact on individuals or businesses as it involves internal revision of regional regulatory framework

Lifecycle

2026-03-26PublishedPublished in the BOE
2026-01-01Into forceComes into force (disposiciones finales del texto refundido)
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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