01
Document overview
In force from 15 September 2025, the law establishes a unified regime for recording, demanding and administratively enforcing state monetary receivables and replaces the system under Royal Decree 32/1994.
02
Scope and exclusions
Applies to
Covers monetary receivables of administrative units and other public legal persons, including taxes, fees, royalties, sale proceeds, rent, usufruct consideration and public-service charges, within the statutory definitions.
Limitations and exclusions
It does not determine the substantive basis or amount of each tax and does not displace special rules. Pending new implementing regulations, existing regulations and decisions continue only so far as they do not conflict with Law 77/2025.
04
Official source
Royal Decree 77/2025 · Ministry of Justice and Legal Affairs
September 13, 2026
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