New regulations for 2025

Main new features of Royal Decree-Law 16/2025, of December 23, which extends certain measures to address situations of social vulnerability and adopts urgent measures in tax and social security matters

PERSONAL INCOME TAX

With from 1 2025, the following amendments are introduced to Law 35/2006 of 28 November on Personal Income Tax:

• IMPUTATION OF REAL ESTATE INCOME

In the tax periods 2023, 2024 and 2025, he imputation percentage of 1.1 provided for in article 85 of the LIRPF would be applicable in the case of properties located in municipalities where the cadastral values have been revised, modified or determined through a general collective valuation procedure, provided that they had entered into effective from 1 January 2012.

(The fifty-fifth Additional Provision of the LIRPF is amended by section Three of article 14 of Royal Decree-Law 16/2025) 

• DEDUCTION FOR ENERGY EFFICIENCY IMPROVEMENT WORKS IN HOMES

The period during which efficiency improvement works can be carried out to apply this deduction is extended:

• The deduction for works to reduce heating and cooling demand It can be applied to amounts paid for work carried out until December 31, 2026 in the usual residence or any other property owned by them that they have rented for use as a residence at that time or in expectation of renting, provided that, in the latter case, the residence is rented before December 31, 2027.
• The deduction for works to improve the consumption of non-renewable primary energy It may be applied to amounts paid for works carried out until December 31, 2026 in the usual residence or any other property owned by them that they have rented for use as a residence at that time or in expectation of renting, provided that, in the latter case, the residence is rented before December 31, 2027.
• The deduction for works carried out in buildings of predominantly residential use It may be applied to the amounts paid for such works until December 31, 2027.

(The fiftieth Additional Provision of the LIRPF is amended by section Two of article 14 of Royal Decree 16/2025) 

• EXTENSION OF THE EXCLUSION LIMITS OF THE OBJECTIVE ESTIMATION METHOD

They are extended for the year 2026 The quantitative limits that have been applied in previous exercises and that delimit the scope of application of the objective estimation method for the economic activities included in the scope of application of said method, with the exception of agricultural, livestock and forestry activities, which have their own quantitative limit by volume of income.

Therefore, the general exclusionary magnitudes The following will be for the fiscal year 2026:

• Revenue volume in the immediately preceding year higher than 000 euros for all economic activities, except agricultural, livestock and forestry activities. All the operations shall be taken into account, irrespective of whether there is a duty to issue an invoice. The operations in which there is an obligation to issue an invoice when the recipient is a businessman, may not exceed 125,000 euros .
• Volume of income for the set of agricultural, forestry and livestock activities greater than 250,000 euros.
• purchases of goods and services in the immediately preceding , excluding acquisitions of fixed , exceeding 000 euros.

(The thirty-second transitional provision of the LIRPF is amended by section Four of article 14 of Royal Decree-Law 16/2025) 

• DEADLINE FOR WAIVERS AND REVOCATIONS TO THE OBJECTIVE ESTIMATION METHOD OF PERSONAL INCOME TAX

A new deadline is established for renouncing or revoking the renunciation of the objective estimation regime from the day following the date of publication of this Royal Decree-Law (BOE of 24 December 2025) until January 31, 2026.

Resignations and revocations submitted for the year 2026 during the month of December 2025, prior to the new deadline, will be considered submitted within the working period.

However, the taxpayers affected by the provisions of the preceding paragraph may change their choice within the period provided for in the first paragraph.

(Article 15 of Decree-Law 16/2025)

• EXEMPTION FOR PERSONAL INJURY IN WILDFIRES

From August 26, 2025 They will be exempt from Personal Income Tax personal injury benefits referred to in the Council of Ministers Agreement of August 26, 2025, which declares the affected territory as a result of forest fires and other civil protection emergencies that occurred between June 23 and August 25, 2025, as an "Area seriously affected by a Civil Protection Emergency".

(Article 16 of Decree-Law 16/2025) 

• EXEMPTION FROM CERTAIN AID GRANTED BY THE VALENCIAN COMMUNITY

With effects from October 29, 2024 The provisions of Additional Provision Five of the LIRPF (which establishes that they will not be included in the taxable base of the Personal Income Tax) will apply to aid granted under the provisions of:

• Decree 172/2024, of November 26, of the Consell, which approves the regulatory bases and the procedure for direct granting of urgent aid aimed at facilitating the maintenance of employment and the economic reactivation of companies that have suffered damage from the wind and rain storm that began on October 29, 2024 in the Valencian Community.
• Decree 176/2024, of December 3, of the Consell, which approves the regulatory bases of the urgent aid directed to self-employed workers in the areas of the Valencian Community affected by the DANA.

(Article 20 of Royal Decree 16/2025) 

• ELIMINATION OF THE OBLIGATION TO FILE AN Personal Income Tax TAX RETURN FOR RECIPIENTS OF UNEMPLOYMENT BENEFITS

Letter k) of article 299.1 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30, which established the obligation for beneficiaries of unemployment benefits to submit the Personal Income Tax declaration annually, is deleted.

(Final Provision One of Royal Decree 16/2025)

With effects from January 1, 2026The following modifications are introduced in Law 35/2006, of November 28, on Personal Income Tax: 

• DEDUCTION FOR THE PURCHASE OF “PLUG-IN” AND FUEL CELL ELECTRIC VEHICLES AND CHARGING POINTS

The period during which vehicles can be purchased or charging points installed to apply this deduction is extended:

• The tax deduction for the purchase of "plug-in" electric vehicles and fuel cell vehicles It may be practiced by those who acquire until December 31, 2026.
• The tax deduction for the installation of charging points It will be applied to the amounts paid for the installation of battery charging systems for electric vehicles on a property owned by you. until December 31, 2026. The deduction will be applied in the tax period in which the installation is completed, which cannot be later. by 2026.

(The fifty-eighth Additional Provision of the LIRPF is amended by section Three of article 14 of Royal Decree-Law 16/2025)

por el que se prorrogan determinadas medidas para hacer frente a situaciones de vulnerabilidad social, y se adoptan medidas urgentes en materia tributaria y de Seguridad Social.(BOE, 24-diciembre-2025)