News published in INFORMA 2025

News published in INFORMA in January

Since April 3, 2025, the Personal Income Tax Law expressly allows, although it had already been previously recognized by administrative doctrine, the application of the exemption not only to the annual alimony received by children by virtue of a court decision but also to those set by the regulatory agreement or the equivalent agreement of the regulations of the Autonomous Communities (modification made by LO 1/2025, of 2-1, of efficiency of the SP of Justice).

Aid for the destruction of a heritage item is exempt, including as aid for personal income tax purposes the compensation paid through the Insurance Compensation Consortium. When its amount is less than the loss incurred, the difference may be included as a capital loss (article 3. 2 and 3. 3 Royal Decree-Law 6/2024, of November 5, on urgent measures in response to the damage caused by the DANA).

The returns from the economic activities obtained by the influencers as creators of digital content are classified as professional, as their creative work prevails over the way in which the distribution of the created content is carried out.

As of the personal income tax return for the year 2024 all applicants and beneficiaries of unemployment benefits will be required to file the return, in any case, even in those where it is the only income they receive and regardless of whether or not they meet the requirements established in article 96 of the Personal Income Tax Law for the obligation to file. Article 299.1.k) of Royal Legislative Decree 8/2015, of October 30, TR of the General Law of Social Security (modified by article 2.17 and DT 1 Royal Decree-Law 2/2024, of 21-5, on urgent simplified measures. and improved assistance (unemployment benefit)

With from January 1, , the scale applied to the savings tax base to determine the full state rate is modified, raising the rate of the last section from 14 to (modified by DF 7.1 of Law 7/2024, of December 20).

With effect from January 2025 the rate of the last bracket of the savings scale that determines the full state rate will be raised from to 30 for who have their habitual residence abroad.

With from 1 2025, the rate of the last section applicable to the taxable savings base to be applied to taxpayers who are covered by the special regime for workers posted to Spanish territory is raised from 28 to 30 .

Exempt from personal income tax are the amounts paid on an extraordinary basis by employers to their employees and/or family members that are intended to cover personal injury and material damage to housing, belongings and vehicles that they have suffered on the occasion of the DANA of Valencia in 2024 (DA 3 Law 7/2024, of December 20, establishes tax. complementary to multinationals, ent. fin. and electronic cigarettes).

effect from a new is introduced for exceptional from resulting from the production of literary, artistic or scientific works or from the special employment relationship of artists in the performing, audiovisual and musical arts, as well as from necessary technical or auxiliary activities. New DA 60 Law 35/2006, of November 28, 2006, on Personal Income Tax (introduced by Law 7/2024, of December 20).

The amount and limit of the new reduction for exceptional .

Aid for the repair of the assets due to damages suffered will only be included as capital gains when they exceed the cost of repairing the assets, including as aid for personal income tax purposes the compensation paid through the Insurance Compensation Consortium.

The calculation of the patrimonial loss caused by the material damage caused by the destruction of property caused by the DANA is clarified.

With effect from 3 April 2025 the exemption for civil liability compensation for personal injury is extended to other compensation for physical or psychological damage the amount of which has not been legally or judicially fixed, but rather through a mediation agreement or by any other appropriate legally established means of dispute resolution. Article 7 d) Law 35/2006, of November 28, 2006 (modified by LO 1/2025, of 2-1, on the efficiency of the SP of Justice).

With effect from January 2025 a is introduced for income from economic activities included in groups 851, 852, 853 , 862, 864 and 869 of the second section and in groups 01, , 03 and of the third section of the IAE rates. New DA 60 Law 35/2006, of November 28, 2006, on Personal Income Tax (introduced by Law 7/2024, of December 20).

With effect from January 2025 a is introduced for income from economic activities included in groups 851, 852, 853 , 862, 864 and 869 of the second section and in groups 01, , 03 and of the third section of the IAE rates. The calculation of the net return to which it is applied is explained.

With from January 1, , the scale applied to the savings tax base to determine the regional rate is modified raising the rate of the from 14 to 15 percent.