Skip to content
BOE-A-2026-8021 ·10 April 2026 ·Act critical
Tax

Errors corrected in Law 19/2021, of 20 December, by Law 1/2026, of 8 April

This law corrects errors in Law 19/2021, of 20 December, through a legal amendment. The change does not introduce new obligations but rather corrects errors in the previous legal text, which may affect the interpretation of certain articles. The correction is carried out via specific legislative provision (Art. 1).

In 2 key points

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

How it affects those involved

Administrations and bodies applying Law 19/2021 must review their interpretations and applications if they were based on the corrected errors. Affected workers and associations may see changes to the legal basis of their rights or procedures. Advisors should verify 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