Skip to content
BOE-A-2026-8021 ·10 April 2026 ·otro Low impact
Tax

Corrections made to Law 19/2021 via Law 1/2026

This law rectifies errors in Law 19/2021 through a specific legislative amendment. It does not introduce new obligations but may affect the interpretation of certain articles.

In 2 key points

  1. Errors in Law 19/2021, dated 20 December, are corrected (art. 1)
  2. The correction is carried out by Law 1/2026, dated 8 April (art. 1)

How it affects those involved

Public sector bodies and organisations implementing Law 19/2021 must review their interpretations and applications if they have been based on corrected errors. Workers and associations affected may find their legal foundations for rights or procedures altered. Advisors should check whether the affected regulations impact their recommendations or actions.

Lifecycle

2026-04-10PublishedPublished in the BOE
2026-04-10Into forceComes into force (art. 1)
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact