Note on the effects, in the tax field, of Royal Decree-Law 16/2025, of December 23, and Royal Decree-Law 2/2026, of February 3

In accordance with the criteria established by the Directorate General of Taxes, the effects in the tax field produced by Royal Decree-Law 16/2025, of December 23, which extends certain measures to address situations of social vulnerability, and adopts urgent measures in tax and Social Security matters, and Royal Decree-Law 2/2026, of February 3, which adopts urgent measures to address situations of social vulnerability, in tax matters and relating to the resources of the territorial financing systems, both not validated, are the following:

Personal Income Tax

Regarding the 2025 fiscal year:

On the date of accrual of Personal Income Tax for 2025, the modifications introduced by Royal Decree-Law 16/2025, of December 23, were in force and producing their full legal effects, so the following measures are applicable in 2025:

1. Imputation of real estate income (Fifty-fifth Additional Provision of the LIRPF, modified by article 14. Two of Royal Decree-Law 16/2025).

2. Extension of the deductions for energy efficiency improvement works in homes regulated in sections 1 and 2 of the fiftieth Additional Provision of the LIRPF (Fiftieth Additional Provision of the LIRPF, modified by article 14. One of Royal Decree-Law 16/2025). The deduction in section 3 was applied in 2025 with the previous wording.

3. Deadline for waivers and revocations to the objective estimation method of Personal Income Tax (Article 15 of Royal Decree-Law 16/2025). Resignations and revocations submitted during the validity of Royal Decree-Law 16/2025 and Royal Decree-Law 2/2026 are valid.

4. Exemption for personal injury in forest fires (Article 16 of Royal Decree-Law 16/2025).

5. Exemption from the aid approved by the Valencian Community (article 20 of Royal Decree-Law 16/2025) in:

   • Decree 172/2024, of November 26, of the Consell, which approves the regulatory bases and the procedure for direct granting of urgent aid aimed at facilitating the maintenance of employment and the economic reactivation of companies that have suffered damage from the wind and rain storm that began on October 29, 2024 in the Valencian Community.

   • Decree 176/2024, of December 3, of the Consell, which approves the regulatory bases of the urgent aid directed to self-employed workers in the areas of the Valencian Community affected by the DANA.

Regarding the 2026 fiscal year The limits for the application of the objective estimation method in force in the years 2016 to 2024 are maintained (thirty-second transitional provision of the LIRPF, modified by article 14). Four of Royal Decree-Law 16/2025).

Value Added Tax

Regarding the 2026 fiscal year The limits for the application of the simplified and special regimes for agriculture, livestock and fisheries, in force in the years 2016 to 2024, are maintained (Thirteenth Transitional Provision of the LIVA modified by Article 12 of Royal Decree-Law 16/2025).