CRITICAL
Tax

Suspension of provisions in Law 5/2025 from 6 May 2026

BOE-A-2026-9794

Prepared and reviewed by the BMC editorial team  ·  Methodology Published 6 May 2026, 20:38

Technical details

Type
Act (what is this?)
Identifier
BOE-A-2026-9794
Published
6 May 2026
Entry into force
6 May 2026 (in force)

Summary

The judgment suspends the application of several articles of Law 5/2025 (127, 129, 136, 139, 140 and 195) from 6 May 2026, and for legitimate parties from 26 February 2026. This follows a constitutional challenge to the law, affecting the temporal validity of these provisions. The inclusion of other laws (8/2017 and 4/2021) is considered modified by Law 5/2025.

Lifecycle

2026-05-06PublishedPublished in the BOE
2026-05-06Into forceComes into force (disposición final)

BMC resources for this provision

Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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