Consolidated regulations as of December 31, 2025

The following are the texts of Law 35/2006, of November 28 (BOE of November 29), and the Regulation approved by Royal Decree 439/2007, of March 30 (BOE (as of March 31), in its consolidated version, updated to December 31, 2025.

This version reflects the regulations applicable to the 2025 tax period, including all current legal and regulatory changes.