10.11.25. 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

The amount of the aid included in the taxable base will be recorded.