Main tax changes introduced by Royal Decree-Law 7/2026, of March 20, which approves the Comprehensive Response Plan to the Crisis in the Middle East. (Official State Gazette, March 21)
TAX ON ECONOMIC ACTIVITIES
It contains the following modification that affects Royal Legislative Decree 1175/1990, of September 28, which approves the rates and instructions for the Tax on Economic Activities (IAE):
- Amendment to letter A) of section 1 of rule 14 of the instruction.
With effects from March 22, 2026, letter A) of rule 14 of the instruction is modified, excluding electric boilers and ovens from the calculation of installed power.
(Letter A) of section 1 of rule 14 of Royal Legislative Decree 1175/1990, of September 28, which approves the rates and instructions of the Tax on Economic Activities, is amended by article 43 of Royal Decree-Law 7/2026)
Real Decreto-ley 7/2026, de 20 de marzo,
por el que se aprueba el Plan Integral de Respuesta a la Crisis en Oriente Medio.