Skip to content
BOE-A-2026-9794 ·6 May 2026 ·otro Low impact
Tax

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

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.

In 2 key points

  1. Suspend provisions of Law 5/2025 from 6 May 2026 (art. 127, 129, 136, 139, 140 y 195 de la Ley 5/2025)
  2. Application suspended from 26 February 2026 for legally entitled parties (disposición final)

How it affects those involved

Public administrations and organisations affected by the suspended provisions must cease their application from 6 May 2026. Legally entitled parties must do so from 26 February 2026. Public services and healthcare services may be affected in their operation due to the suspension of key regulations. Advisors must review the legal basis of their actions and adjust their procedures to reflect the currently suspended provisions.

Lifecycle

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