10.11.22. 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 incorporate this deduction into the tax return you filed for IRPF2024, you will have to submit a corrective self-assessment for that year via Renta Web. You can modify the submitted declaration using the following link:  

Amendment of a submitted declaration. Exercise 2024.

To facilitate the submission, in that link, you can consult the steps to follow in the examples of amended self-assessment with a lower amount to pay or of an amended self-assessment to be refunded, bearing in mind that, in both cases, 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".