Table 15. Adjustments for the impact of regulatory and management changes

Rate increase based on Personal Income Tax savings

Increase in the reduction of work income (includes RD 142/2024)

Big companies

SMEs

Pensions

Due tax

Extension of maternity deduction

Measures related to the performance of economic activities

Reduced tax rate

Special regime of the Balearic Islands

 -65

Energy-related measures

Increase in the VAT rate on electricity (RDL 11, 20/2022 and 8/2023)

Increase in VAT rates on natural gas, wood, and pellets (RDL 17, 20/2022, and 8/2023)

Increase in the rate of the Special Tax on Electricity (RDL 11, 20/2022 and 8/2023)

Recovery of the Imp. Value of Electrical Energy Production (RDL 8/2023)

Response measures to the damage caused by DANA

Other

Changes in rates, minimums, and deductions by regional governments.

Deductions for the acquisition of electric vehicles and the installation of charging infrastructure (RDL 5/2023)

Temporary Solidarity Tax on Large Fortunes (Law 38/2022)

50% limit on losses of companies belonging to groups (Law 38/2022)

Elimination of the 25% and 50% limits on compensation for previous losses (Judgment of Royal Decree-Law 3/2016)

Changes in the VAT rate on food (RDL 20/2022 and 5, 8/2023)

Special Tax on Non-Reusable Plastic Packaging (Law 7/2022)

Tax on Financial Transactions (Law 1, 22 /2022)

Tax on Certain Digital Services (Law 1, 22 /2022)

Change in the regulation of deferrals (Order HFP/311/2023)

Extraordinary income and returns

By judgments (mutualists, RDL 3/2016 and IRNR)

Other measures