Royal Decree-Law 2/2026, of February 3 (Official State Gazette of February 4), which adopts urgent measures to address situations of social vulnerability, in tax matters and relating to the resources of the territorial financing systems, and Royal Decree-Law 3/2026, of February 3 (Official State Gazette of February 4) for the revaluation of public pensions and other urgent measures in matters of Social Security, approve a series of tax measures, among which the following can be mentioned, which affect VAT, personal income tax and Corporate Income Tax:

VAT

• The limits for the application of the simplified VAT regime and the special regime for agriculture, livestock and fishing are extended until 2026.

• The term for resignations and revocations for 2026 to the simplified and special VAT regimes for agriculture, livestock and fisheries is extended until February 16, 2026.

• The extraordinary term for opting out of the electronics keeping of record books through the AEAT electronics Office (SII) and for voluntary deregistration in the monthly refund registry (REDEME) is extended until February 16, 2026.

Personal Income Tax

• The term for waivers and revocations for 2026 to the objective evaluation method of personal income tax is extended until February 16, 2026.

• The quantitative limits that define the scope of application of the objective estimation method in the Personal Income Tax (Personal Income Tax) are extended to 2026, with the exception of agricultural, livestock and forestry activities, which have their own quantitative limit based on income volume.

• Effective from 1 January 2025, the imputation percentage of 1.1% provided for in Article 85 of the LIRPF will apply in the case of properties located in municipalities where the cadastral values have been revised, modified or determined by a general collective valuation procedure, provided that they have come into force from 1 January 2012.

• From August 26, 2025, aid for personal damages granted to those affected by forest fires and other civil protection emergencies occurring between June 23 and August 25, 2025, will be exempt from Personal Income Tax ( Personal Income Tax).

• The deduction for energy efficiency improvement works in homes is extended until December 31, 2026.

• The deduction for the acquisition of plug-in electric vehicles and fuel cell vehicles and the installation of charging points is extended until December 31, 2026.

• The consolidated text of the General Social Security Law is amended, eliminating the universal obligation to file an Personal Income Tax return for all beneficiaries of unemployment benefits and subsidies; Therefore, for the 2025 Personal Income Tax return and subsequent years, these beneficiaries will only have to file a return if applicable in accordance with Article 96 of Law 35/2006 on Personal Income Tax.

CORPORATION TAX

• With effect for tax periods beginning on or after 1 January 2025 that have not ended by 5 February 2026, investments in new FCV, FCHV, BEV, REEV or PHEV vehicles, as defined in Annex II of the General Vehicle Regulations, approved by Royal Decree 2822/1998 of 23 December, used for economic activities and which become operational in tax periods beginning in 2024, 2025 and 2026, may be freely depreciated, as well as investments in new electric vehicle charging infrastructure that become operational in tax periods beginning in 2024, 2025 and 2026.

• With effect for tax periods beginning on or after January 1, 2025, the freedom of amortization for investments that use energy from renewable sources is extended to the 2026 financial year.

DANA AID

• Extension of the direct aid provided for in Article 11 of Royal Decree-Law 6/2024, of November 5, to joint ownership communities and other entities without legal personality that carry out economic activities.

  The application form may be submitted electronics through the Tax Agency 's website until March 11, 2026.

• On the other hand, an exemption is established in Personal Income Tax and in Corporate Income Tax for certain urgent aid granted by the Valencian Community to facilitate the maintenance of employment and economic reactivation, intended for self-employed workers and companies in the areas affected by the DANA storm in the Valencian Community.