2025

The Tax Agency obtains salary information from the annual information return on withholdings from employment and economic activity income (known as Form 190). The information is comprehensive (all employers are required to submit it) and individual (its data is incorporated into the tax records of each taxpayer's income tax return), making it the best possible source for studying the labor market and wages.

In recent years, the information provided by the Tax Agency on leases has increased significantly. Since 2021, with the publication of data for the 2019 financial year, statistical information on housing leases recorded in the personal income tax return has been available. These same data are used to prepare the rental price index for which the Ministry of Housing and Urban Agenda is responsible, which in turn serves to establish the reference rental prices .

In the absence of the latest data to close the year 2024, many of the features that have characterized the year can already be anticipated, both from the point of view of the evolution of the main variables of the situation and of the collection itself.

On 7 November 2024, the Court of Justice of the European Union (CJEU) issued a judgment in joined cases C-289/23 and C-305/23, which analysed the compatibility of the reform of Royal Legislative Decree 1/2020, of 5 May, approving the revised text of the Bankruptcy Law (TRLC) operated by Law 16/2022 with Directive (EU) 2019/1023 of the European Parliament and of the Council, of 20 June 2019, on preventive restructuring frameworks, debt discharge and disqualifications, and on measures to increase the efficiency of restructuring, insolvency and debt discharge procedures, and amending Directive (EU) 2017/1132.