New features published in INFORMA 2026

New items published in the INFORMA programme during March

For the purposes of applying the deduction for international double taxation, the part of taxable base taxed abroad provided for in article 80.1.b) of the Personal Income Tax Law should be understood as the part of the base determined in accordance with the internal regulations of the Personal Income Tax that has been taxed abroad. TEAC Resolution 8643/2023, of October 20, 2025.

Income earned by a worker who is a tax resident in Melilla is considered income earned in Melilla if the The work is performed within the territory of the autonomous cityeven when the employment relationship is linked to a company

With effects from the January 1, 2026This deduction is introduced into the Personal Income Tax (IRPF). 10% or 20%, with the annual limit of the deduction base of 5,000 euros, intended to encourage the installation of self-consumption systems of electrical energy from renewable sources, in accordance with the provisions of Royal Decree 244/2019, of April 5, which regulates the administrative, technical and economic conditions of self-consumption of electrical energy.

With effects from the January 1, 2026This deduction is introduced into the Personal Income Tax (IRPF). 10% or 20%, with the annual limit of the deduction base of 5,000 euros, intended to encourage the installation of self-consumption systems of electrical energy sourced from renewable sources.  Required conditions.

The fact of combining a contributory retirement pension with employment or self-employment (active retirement)does not imply lossof the exemption from unemployment benefits in their lump-sum payment form, provided that the pensioner maintain your status as a self-employed worker.

Only if it is proven correlation between spending and economic activity. It is amatter of fact and the burden of proof falls on the taxpayer, while the final assessment corresponds to the verification bodies of the Tax Administration.