New features published in INFORMA 2026

News published in INFORMA in September

It is modified to clarify that in the installment payment corresponding to fourth quarter of 2026 In Ceuta, the following will be taken into account: increased reductions of 10% (simplified direct estimation and objective estimation) to quantify net performance.

It is updated because it expands for the tax period 2026 the application of the deduction for habitual and effective residence on the island of La Palma. Effective from 1 January 2026, the following is amended: Fifty-seventh Additional Provision of Law 35/2006, on Personal Income Tax

The exemption through reinvestment in main residence It is applied proportionally to the reinvested profit according to the percentage of ownership in the new marital home. If the investment in the new home covers 100% of the amount obtained from the sale (considering the marital half), the exemption will be total. Otherwise, the exemption is limited to the portion of the profit that corresponds to the percentage actually reinvested.

With effects from September 3, 2026A system of direct aid is established for self-employed workers and entities without legal personality established in Ceuta. These aids are exempt of the IRPF.

For the year 2026, It increases to 10% The deduction for provisions and expenses that are difficult to justify for taxpayers in simplified direct estimation with activities in Ceuta who apply the deduction for income obtained in Ceuta or Melilla. This increase will be applied when quantifying the net return of the fourth quarter 2026 installment payment.

For the year 2026, It increases to 10% the general reduction of net income in the Objective Estimation for activities in Ceuta that apply the deduction for income obtained in Ceuta or Melilla.

The compensation awarded by final court order for damages caused to the leased property is attributed as return on real estate capital, with the possibility of reduce by 30% if it does not exceed 300,000 euros. Are deductibles the bills justified repairs that maintain the normal use of the property. Improvements or extensions are not deductible expenses, but are added to the acquisition value of the asset.

The brothers their magnitudes are not computed together for the objective estimation limit; Each one is evaluated individually. The joint computation in entities under income attribution This only applies if there is a common management and identical activities; common ownership of a ship is not sufficient. The joint ownership community can be taxed under direct assessment for another activity without affecting the regime of the joint owners.

In the case of teleworking carried out from Spain by a tax resident for a Portuguese company without a permanent establishment and? does not carry out economic activity in Spanish territory, the company has no obligation to withhold in the personal income tax. However, the employee must pay taxes in Spain on their worldwide income.

Following a job reclassification, the self-employed individual must submit corrective self-assessments to change the income to employment income and limit expenses to those in Article 19.2 of the Personal Income Tax Law. self-employed contributions Payments made improperly lose their deductible status and must be regularized. The interests delay The amounts received are included as capital gains in the general tax base of the corresponding year.

From the 2026 tax year onwards, taxpayers residing in the Valencian Community must apply the following to the general taxable base of the tax: new regional scale, approved by this Community.

From the 2026 tax year onwards, taxpayers residing in the Autonomous Community of Extremadura must apply the following to the general taxable base of the tax: new regional scale, approved by said Community.

No It is possible to apply the minimum per descendantsNeither the additional allowance for disability nor the corresponding deduction for a sibling with a disability, even if there is de facto guardianship and administrative representation. The regulations only assimilates descendants to people under guardianship, foster care or custody attributed by judicial resolution.