New regulations for 2025
Skip information indexMain new features Order HAC/408/2025, of April 28, which modifies for the 2024 tax period the net return indices applicable in the objective estimation method of the Personal Income Tax for agricultural and livestock activities affected by various exceptional circumstances
PERSONAL INCOME TAX
is approved, reducing the net return indices, applicable in 2024, for agricultural and livestock activities carried out in certain territorial areas.
FormerMain tax changes introduced by Law 5/2025, of July 24, which modifies the consolidated text of the Law on civil liability and insurance in the circulation of motor vehicles, approved by Royal Legislative Decree 8/2004, of October 29, and Law 20/2015, of July 14, on the regulation, supervision and solvency of insurance and reinsurance entitiesFollowingMain new features of Royal Decree-Law 3/2025, of April 1, establishing the incentive program linked to electric mobility (moves III) for the year 2025