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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
Royal Decree 263/2026 supersedes Royal Decree 1406/1986 by introducing a new statute for the CDTI, modernising its structure and operations in line with current administrative and legal standards. The repeal is carried out under Article 93.2 of Law 40/2015 and falls within the framework of the Administration's organisation set out in Royal Decree 472/2024.
The change is administrative and does not have direct consequences for the business sector.
The administrative team reviews your specific situation.
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