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Royal Decree 326/2026 extends deadlines set in Articles 78, 88 and 115 of Royal Decree 42/2022 by 30 days, allowing more time for review and approval of housing applications, in accordance with Articles 23 and 24 of Law 12/2023 of 24 May.
Local authorities managing social housing subsidies must extend their submission and compliance deadlines by six months, reducing the risk of early deadline breaches. Non-compliant administrations may face administrative sanctions. The adjustment does not impact private individuals or private enterprises.
The tax team reviews your specific situation.
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