The 2025 tax return season brings with it changes and new tax provisions introduced by Royal Decree-Law 2/2026, of 3 February, which adopts measures to address situations of vulnerability, among other points. For example, the deadline for deductions for energy efficiency improvements has been extended, allowing taxpayers to deduct between 20%, 40% and 60% of spending depending on the type of improvement carried out. There are also deductions for plug-in electric vehicles or fuel cell electric vehicles and for installing charging points.