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The Law 2/2026 amends Article 5.2 of Law 5/2025, extending tax assignment to companies with over 10 employees. A one-month period is set for adaptation, and fines of up to 7,500 EUR may apply for non-compliance (art. 5.2).
Galician companies with more than 10 employees face an adaptation period and the risk of fines for non-compliance. Tax advisors must review the tax assignment regime and update their procedures. Local authorities must ensure transparency in the application of the new regime. Workers are not directly affected, but may be impacted if the assignment affects their tax deductions.
The tax team reviews your specific situation.
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