Key data
| Regulation | Royal Decree-Law 13/2026, of June 2, adopting measures relating to resources of territorial financing systems |
|---|---|
| Publication | June 3, 2026 |
| Entry into force | June 3, 2026 |
| Affected parties | Autonomous communities, municipalities, provincial councils and island councils |
| Category | Public Sector |
| Fiscal year | 2026 |
| BOE Reference | BOE-A-2026-11848 |
Autonomous communities and municipalities were to receive in 2026 funds calculated on 2023 tax forecasts — a gap that generated serious financial imbalances. The Royal Decree-Law 13/2026, of June 2, corrects this situation by updating State transfers to territorial administrations, using as reference the tax revenue forecasts used to set the non-financial spending ceiling approved in November 2025.
The regulation enters into force on the same day as its publication, June 3, 2026, and is accompanied by the necessary budget supplements to cover the increase in transfers.
What does this regulation establish?
RDL 13/2026 articulates five differentiated measures for territorial administrations:
| Measure | Recipients | Detail |
|---|---|---|
| Update of 2026 transfers on account | Autonomous communities and local entities | Transfers are recalculated using tax revenue forecasts from the non-financial spending ceiling approved in November 2025, instead of 2023 forecasts applied due to budget extension |
| Budget supplements | State (to cover the increase) | Necessary budget supplements are approved to finance the increase in transfers to territorial administrations |
| Use of 2025 surplus | Municipalities | Municipalities may allocate their 2025 surplus to financially sustainable investments, including housing |
| Exemption from economic-financial plans | Local entities in good financial situation | Exempt from preparing economic-financial plans in 2026 and 2027 if budget stability non-compliance is exclusively due to use of treasury surplus |
| Elimination of obligation to return telephone fees | Municipalities and provincial councils | Eliminates the obligation to return mobile telephone fees collected in excess by municipalities and provincial councils |
Context is key: faced with the impossibility of approving new General State Budgets, the Government has opted for this emergency instrument to prevent budget extension from harming the liquidity of territorial administrations throughout 2026.
Economic and operational impact
The most immediate impact is on liquidity: without this update, autonomous communities and local entities would have received during 2026 funds calculated on 2023 tax forecasts, which do not reflect actual revenue collection trends. The correction avoids a financial imbalance that would have forced many administrations to adjust spending or seek alternative financing.
For municipalities, the measure on 2025 surplus opens a concrete operational opportunity window:
- They can channel the treasury surplus toward financially sustainable investments, without waiting for a new budget framework.
- The express inclusion of housing as an eligible destination expands the scope of action in one of the sectors with the greatest political and social pressure.
- Local entities in good financial situation avoid the administrative burden of preparing economic-financial plans in 2026 and 2027, provided that budget stability non-compliance derives from use of treasury surplus.
The elimination of the obligation to return mobile telephone fees collected in excess also provides relief for municipal and provincial council budgets, by closing a contingent liability that hung over their accounts.
Who does it affect?
- Autonomous communities: receive updated transfers on account according to tax forecasts from November 2025.
- Municipalities: can use 2025 surplus for sustainable investments (including housing) and, if in good financial situation, are exempt from preparing economic-financial plans in 2026 and 2027.
- Provincial councils: benefit from the update of transfers and elimination of the obligation to return telephone fees collected in excess.
- Island councils: included in the scope of application of the update of transfers on account.
- Budget managers and financial directors of local administrations: must review their income forecasts and accounting treatment of 2025 treasury surplus.
Practical example
A medium-sized municipality that closed 2025 with budget surplus and positive treasury surplus faced two simultaneous problems: on one hand, it received in 2026 State transfers calculated on 2023 forecasts, lower than what it would be entitled to according to actual revenue; on the other, it could not freely apply that surplus without incurring budget stability rule non-compliance.
With RDL 13/2026, that same municipality:
- Will receive updated transfers on account that better reflect actual tax revenue for 2025-2026.
- Will be able to allocate the 2025 surplus to a public housing project or rehabilitation as a financially sustainable investment.
- If its financial situation is solid, will not have to prepare an economic-financial plan in 2026 or 2027 due to having used that surplus.
- Also closes the risk of having to return mobile telephone fees collected in excess in previous fiscal years.
What should administrations do now?
- Review income forecasts for 2026: check whether transfers on account already reflect the update from RDL 13/2026 or if it is necessary to manage the adjustment with the State administration.
- Analyze 2025 surplus and treasury surplus: municipalities must quantify the available amount and evaluate what financially sustainable investments they can undertake, paying special attention to housing projects.
- Verify the financial situation of the entity: determine whether it meets the requirements to be exempt from preparing economic-financial plans in 2026 and 2027 (good financial situation + budget stability non-compliance derived exclusively from use of surplus).
- Review telephone fee liability: municipalities and provincial councils must confirm with their legal services that the elimination of the return obligation applies to them and adjust their accounting provisions accordingly.
- Coordinate with intervention and secretariat: ensure that regulatory changes are reflected in intervention reports and in the budget modification files that correspond.
Frequently asked questions
Why are State transfers to autonomous communities and municipalities being updated now?
Because the State has been under budget extension and, without this update, transfers on account for 2026 would have been calculated on 2023 tax revenue forecasts. That difference generated serious financial imbalances for territorial administrations. RDL 13/2026 corrects this by using the non-financial spending ceiling forecasts approved in November 2025 as reference.
Can municipalities use 2025 surplus for housing projects?
Yes. RDL 13/2026 expressly allows municipalities to allocate their 2025 surplus to financially sustainable investments, and housing is included as an eligible destination.
Which municipalities are exempt from preparing economic-financial plans in 2026 and 2027?
Local entities in good financial situation that fail to comply with the budget stability rule exclusively due to having used treasury surplus. In that case, RDL 13/2026 exempts them from preparing economic-financial plans during 2026 and 2027.
What happens with mobile telephone fees collected in excess by municipalities and provincial councils?
RDL 13/2026 eliminates the obligation that municipalities and provincial councils had to return mobile telephone fees that had been collected in excess. This closes a contingent liability that weighed on their budgets.
When does Royal Decree-Law 13/2026 enter into force?
On the same day as its publication in the BOE: June 3, 2026. Its effects are immediate for all the measures it contains.
Official source
Consult complete regulation at official source
Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-11848