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New regulations 2026

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Main tax changes introduced by Royal Decree-Law 3/2026, of February 3 (Official State Gazette, February 4), for the revaluation of public pensions and other urgent measures in the area of Social Security

PERSONAL INCOME TAX

Elimination of the obligation to file an personal income tax statement for beneficiaries 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.

(First Final Provision of Royal Decree-Law 3/2026).

Real Decreto-ley 3/2026, de 3 de febrero,

para la revalorización de las pensiones públicas y otras medidas urgentes en materia de Seguridad Social.(BOE, 04-febrero-2026)

FollowingMain tax changes introduced by Royal Decree-Law 2/2026, of February 3 (BOE February 4), which adopts urgent measures to address situations of social vulnerability, in tax matters and relating to the resources of territorial financing systems