New tax measures
The Fourteenth Final Provision of Organic Law 1/2025, of January 2, on measures regarding the efficiency of the Public Justice Service (BOE of 01/03/2025), modifies, with effect from April 3, 2025, various articles of Law 35/2006, of November 28, on Personal Income Tax. In summary,
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The exemption for compensation as a result of civil liability for personal injury provided for in the first paragraph of letter d) of article 7 of the Personal Income Tax Law is modified to accommodate other compensation.
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Letter e) of article 7 of the Personal Income Tax Law, regarding the exemption from compensation for dismissal or termination of the worker, is modified for purely clarifying purposes.
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Finally, letter k) of article 7 of the Tax Law is reworded in order to eliminate any doubt about the application of this exemption to the maintenance annuities received from parents under a regulatory agreement.
- Ley Orgánica 1/2025, de 2 de enero,
de medidas en materia de eficiencia del Servicio Público de Justicia, que en su Disposición Final decimocuarta modifica algunos aspectos del artículo 7 de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas.
- Main tax changes introduced by Organic Law 1/2025, of January 2, on measures regarding the efficiency of the Public Justice Service (BOE of January 3, 2025) (126 KB - pdf )