New features published in INFORMA 2026

News published in INFORMA in February

The deadline for renouncing or revoking the renunciation of the objective estimation regime is extended. until February 16, 2026.

Effective from January 28, 2026, they will be exempt the aid for damages suffered contemplated in Royal Decree-Law 1/2026, of January 27, on aid to the victims of the railway accidents of Adamuz (Cordoba) and Gelida (Barcelona).

The bag or help to the study that the company satisfies the student for the completion of the external internships, granted under the university-business educational cooperation programs, are considered as labor returns and are subject to retention.

With effects from the January 1, 2026The sixty-first Additional Provision of the Personal Income Tax Law, which regulates the deduction for obtaining income from work, is amended. increasing the amounts of the same.

Effective from February 20, 2026 exempt the aid for personal injuries referred to in article 3.1 of Royal Decree-Law 5/2026 of February 17, which adopts urgent measures in response to the damage caused by various adverse weather phenomena, with special impact on different municipalities of the Autonomous Communities of Andalusia and Extremadura.

The awarding of points in a corporate incentive program is classified as in-kind employment income being valued at their market value at the time of the exchange. The 30 percent reduction provided for in article 18.2 of the Personal Income Tax Law cannot be applied.