10.11.21. For the aid received by people affected by thalidomide in Spain during the period 1950-1985

Law 5/2025, of December 23, on fiscal and administrative measures (Official Gazette of December 31, 2025) incorporates - with retroactive effect from January 1, 2023 - a deduction for aid received by people affected by thalidomide in Spain during the period 1950-1985.

Amount

Taxpayers who include in their general tax base the amount corresponding to public aid intended for people affected by thalidomide in Spain during the period 1950-1985 may apply a deduction whose amount will be that resulting from applying the average tax rates to the amount of public aid in the taxable income.

Completion

To include this deduction in the 2023 Personal Income Tax return you filed, you will need to submit a request for rectification of the self-assessment corresponding to that year.

You can submit the correction via Renta Web using the following link: Filing via Renta Web of corrections to self-assessments of Income Tax 2023

To facilitate the submission, you can consult the steps to follow at that link, keeping in mind that in this case, the first step is: Modifying data will be done in the individual declaration of the taxpayer who is entitled to the deduction.

To do this, you will need to access "Declaration sections", select "Regional deductions" and in the box: "For the aid received by people affected by thalidomide in Spain during the period 1950-1985" enter the amount of public aid included in the general tax base. The amount of the deduction will be reflected in box 1038 "Other deductions".