New features published in INFORMA 2026

News published in INFORMA in January

The termination of a contract due to breach, derived from the implicit resolutory condition of article 1.124 of the Civil Code in reciprocal obligations, retroactively annuls all agreed obligations and declares the contract ineffective, nullifying any alteration of assets. Judgment 1354/2025 of the Supreme Court of October 27, 2025 (appeal 6715/2023).  

For to refute the classification of a capital gain as unjustified the taxpayer must provide conclusive proof of the origin or source of the goods or rights whose transfer has resulted in the gain (where they come from, who they come from and why they are transferred –legal transaction-). STS No. 1539/2025 dated 27/11/2025 (Cassation appeal No. 2028/2023).  

For the calculation of the capital gainThe amount to be deducted from the acquisition value of the property will be the result of applying the percentage effectively deducted during the lease periodprovided that said percentage is not less than the established minimum (1% or 1.47% depending on the type of property) nor greater than the maximum allowed (3%). Judgment 1502/2025 of the Supreme Court, of November 20, 2025 ( appeal no. 7361/2023)

The seniority award and the loyalty bonus They can benefit from the 30% reduction for having a generation period of more than two years. If both remunerations are attributed to the same financial year and the requirements established by law are met, the reduction will apply to both.