Urgent complementary measures 2025 for the economic and social recovery of the island of La Palma
The application of a deduction similar to the deduction for obtaining income in Ceuta and Melilla is extended to the 2025 tax period for taxpayers with habitual and effective residence on the island of La Palma.
For withholding purposes, this modification will only apply to income paid from the entry into force of Royal Decree-Law 13/2025 (November 27), and the regularization of the applicable withholding rate in 2025 is foreseen for the first employment income paid from its entry into force.
For this reason, the Withholding Tax Calculation Service This change means that by 2025, two applications will already be available on the Electronic Headquarters' Withholding Portal.
- Real Decreto-ley 13/2025, de 25 de noviembre,
por el que se adoptan medidas complementarias urgentes para la recuperación económica y social de la isla de La Palma tras los daños ocasionados por las erupciones volcánicas.
- Main tax changes introduced by Royal Decree-Law 13/2025, of November 25, which adopts urgent complementary measures for the economic and social recovery of the island of La Palma after the damage caused by volcanic eruptions(143 KB - pdf)