Public Sector BOE Importance: 4/10

Distribution criteria for municipal compensation for tax benefits in IBI and IAE for 2026

16 Apr 2026 Effective: 13 Apr 2026 11 views
Who is affected:
Spanish local entities and municipalities that apply exemptions in IBI and IAE

Summary

The criteria are established to distribute among municipalities the state compensation for tax exemptions in IBI and IAE that the State imposes on local entities. This measure affects the financing of Spanish municipalities.

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The State Secretariat for Finance establishes the technical criteria for distributing among local entities the economic compensation provided for in the eightieth additional provision of the 2023 Budget Law, extended for 2026. This compensation reimburses municipalities for the income they cease to receive due to manda…

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Full official title

Resolución de 13 de abril de 2026, de la Secretaría de Estado de Hacienda, por la que se establecen los criterios de distribución a las entidades locales de la compensación prevista en la disposición adicional octogésima de la Ley 31/2022, de 23 de diciembre, de Presupuestos Generales del Estado para el año 2023, prorrogada para 2026.

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Affected sectors

Self-employed SMEs Retail & Trade

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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