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Law 5/2025 amends Article 53 of DL 1/2002 to adjust the budgetary credit regime, in accordance with the Statute approved by Organic Law 9/1982. This change aims to align with the legal framework of the financial and tax system established in the Statute of the Autonomous Communities, without introducing substantial modifications to the current budgetary procedure.
The regional administrations of Castilla-La Mancha must adjust their budgetary processes to comply with the new regulation of Article 53. Financial management officers must ensure that credits are allocated in accordance with the new legal framework. Tax advisors and accountants must review calculation bases and budget submission deadlines in light of this amendment.
The tax team reviews your specific situation.
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