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Tax

Firms with over 10 workers to update shift records by 1 month or face up to €7,500 per employee fines

BOE-A-2026-7560

Prepared and reviewed by the BMC editorial team  ·  Methodology Published 3 Apr 2026, 14:25

Technical details

Type
Identifier
BOE-A-2026-7560
Published
3 Apr 2026
Entry into force
1 Jan 2025 (in force)

Summary

Ley 9/2025 amends Article 16 of Law 7/2014 and other tax provisions, setting a one-month deadline for companies with more than 10 employees to update their shift records. Failure to comply results in fines of up to €7,500 per worker. The change aims to improve transparency and control in shift record-keeping, effective from 1 January 2025 (Articles 16, 12.1, 21.5, 39, 1 bis.5, 53, 104.1)

Lifecycle

2026-04-03PublishedPublished in the BOE
2025-01-01Into forceComes into force (disposición transitoria 9 a la Ley 2/2025)

BMC resources for this provision

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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