Skip to content
BOE-A-2026-8368 ·16 April 2026 ·Act critical
Tax

Local authorities: 17 April 2026 deadline for compensation under Law 31/2022

The Resolution of 13 April 2026 establishes the criteria for distributing the compensation provided for in Additional Provision 80 of Law 31/2022, which has been extended to 2026. This compensation applies to local authorities, effective from 17 April 2026. The distribution is based on criteria relating to air bases, naval bases, military cooperation, and other military assets, such as those in Cádiz, Seville, and facilities in the United States.

In 2 key points

  1. Local authorities with air or naval bases will receive compensation from 17 April 2026 (texto fuente)
  2. Compensation is linked to military cooperation and facilities in the US (texto fuente)

How it affects those involved

Local authorities with air bases, naval bases, or military installations in Cádiz, Seville, or those involved in cooperation with the US must adjust their compensation claims from 17 April 2026. Local administrations may benefit from the allocation of resources according to the established criteria. Tax advisors should verify the relevance of the bases for distribution and ensure compliance with the compensation receipt deadline.

Lifecycle

2026-04-16PublishedPublished in the BOE
2026-04-17Into forceComes into force (Entrada en vigor (nota del analisis oficial del BOE))
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