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Order SND/362/2026 partially amends Annex 1 of Royal Decree 2829/1977 to align with EU Directive 2025/2062, following the implementation of the 1971 Convention. The changes affect psychotropic substances and narcotics, with a 3-month adaptation period from the date of entry into force (Article 2).
Pharmaceutical companies must update their records and control procedures to comply with the new regulations on psychoactive substances. Laboratories and distributors face non-compliance risks if they do not take action. Advisors must review their inspection procedures and ensure that records are updated in line with the new annex.
The tax team reviews your specific situation.
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