New regulations 2026
Skip information indexMain 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
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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.
FormerMain tax changes introduced by Royal Decree-Law 7/2026, of March 20 (Official State Gazette, March 21), which approves the Comprehensive Response Plan to the Crisis in the Middle EastFollowingMain 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