News published in INFORMA 2025

News published in INFORMA in April

From January 1, 2025, the activity of mussel production in rafts is located in Annex I (agricultural, livestock and forestry activities) and the net yield of modules is obtained by applying to the net yield reduced a specific correction index based on the number of rafts.

From January 1, 2025, the activity of mussel production in rafts is located in Annex I (agricultural, livestock and forestry activities) and a new specific correction index is applied to agricultural, livestock and forestry activities based on the number of rafts.

As of January 1, 2025, since the activity of mussel production in rafts is located in Annex I (agricultural, livestock and forestry activities), the previous net yield is no longer calculated based on the modules (staff and rafts) but by applying the net yield index to the volume of income and a specific correction index based on the number of rafts.

It is modified to clarify the documentation that the heirs must provide in order to receive a refund of less than or equal to 2,000 euros corresponding to the personal income tax of a deceased person.

It is modified to clarify the documentation that the heirs must provide in order to receive a of more than 2,000 euros corresponding to the personal income tax of a deceased person.

Resolution 6769/2024 of the TEAC of March 31, 2025 is modified to include the criterion, according to which the exemption for reinvestment in another habitual residence is not an option of those in article 119.3 of the General Tax Law, but a right of the taxpayer , which may be exercised in the declaration of the year in which said capital gain was obtained, or subsequently by requesting the rectification of the one presented.

Following its implementation in 2011, the reduction for activities in the municipality of Lorca has been in the Order of for 2025.

maintains the reductions in the correction indices for feed purchased from third parties and for crops on irrigated land that were approved in 2021 in 2025 and .

It is modified to reflect the new feature, with effect from 1 January 2025, of extension until 31 December 2025 of the period during which vehicles may be purchased or charging points installed to apply the deduction for the purchase of electric vehicles plug-in and fuel cell vehicles and charging points, thereby modifying the fifty-eighth Additional Provision of Law 35/2006, of 28 November, on Personal Income Tax.

analyses how taxes the unexpired inheritance subject to the Aragonese succession trust in personal income tax.