News published in INFORMA 2025

New items published in the INFORMA programme during March

is amended to clarify that 2025 will be the first year in which the obligation to file the personal income tax return applies to all applicants and beneficiaries of unemployment benefits . Report on the obligation to declare unemployment benefits from the Ministry of Labor and Social Economy of March 12, 2025.

Effects on personal income tax of the non-validation of Royal Decree-Law 9/2024, of December 23, which adopts urgent measures in economic, tax, transport, and Social Security matters, and extends certain measures to address situations of social vulnerability.

If a taxpayer receives a bonus from a credit institution for transferring a pension plan to said institution, they will record it as income from movable capital in their personal income tax return for the period in which they receive it.

Order HFP/115/2023 updates the list of countries and territories, and harmful tax regimes, considered non-cooperative jurisdictions.