The 2025 tax return season brings with it changes and new tax provisions introduced by Royal Decree-Law 2/2026 of 3 February (Official State Gazette, 4 February), which adopts measures to address situations of vulnerability, among other points. Keep reading to learn about all of the new features associated with the 2026 tax return.
- Real estate income and rent allocation
- Tax deductions for energy efficiency improvements extended
- Tax deduction for buying electric vehicles
- Extensions for the self-employed
- Exemption for catastrophes
- Filing an income tax return no longer compulsory for receiving unemployment benefits
- New tax allowance of up to €340 for low-income earners
- Changes to savings income
- New regional tax deductions on the 2026 income tax return
Real estate income and rent allocation
The cases in which the reduced 1.1% imputed income tax rate applies to real estate are being expanded. This lowers the tax burden on vacant homes or second residences located in towns with cadastral values revised and updated from January 1 2012.
Tax deductions for energy efficiency improvements extended
The 2025 Income Tax maintains and extends the deadline for deductions for energy improvement works, which allow you to deduct between 20%, 40% and 60% of the expense depending on the type of action carried out:
- Actions to reduce the demand for heating and cooling, as well as those aimed at improving the consumption of non-renewable primary energy, may be deductible if they are carried out until 31 December 2026.
- In the case of works in residential buildings, the deadline is extended until 31 December 2027.
This incentive continues to reward taxpayers who sustainably renovate their homes.
Tax deduction for buying electric vehicles
Among the new regulations effective from 1 January 2026 is the extension of the deadline for applying the deduction for buying plug-in electric vehicles or fuel cell electric vehicles and for installing charging points.
In both cases, the tax benefit remains in place for purchases and installations made until 31 December 2026.
Extensions for the self-employed
Self-employed individuals who pay taxes under the simplified tax system can breathe easy for another year, as the same limits that have been applied in previous years will be maintained for the 2026 tax year:
A maximum income volume of €250,000 for all economic activities (excluding agricultural, livestock and forestry activities, which have their own limit).
A limit of €125,000 in transactions with the obligation to invoice other businesses, and a volume of purchases of goods and services that does not exceed €250,000.
In addition, a special deadline (16 February 2026) has been set to allow those affected to opt out of the flat-rate scheme.
Exemption for catastrophes
Personal injury grants related to forest fires and other emergencies occurring between 23 June and 25 August 25 2025 are exempt from personal income tax.
The measure has been in effect since 26 August 2025 and prevents these grants from being taxed on the tax return.
The Royal Decree-Law also excludes from the taxable base certain aid granted by the Valencian Community, including urgent aid for self-employed workers in areas affected by the DANA storm.
Filing an income tax return no longer compulsory for receiving unemployment benefits
One of the changes to Personal Income Tax (IRPF) for 2026, introduced by Royal Decree-Law 2/2026, of 3 February (published in the Official State Gazette on 4 February), is the removal of the obligation for recipients of unemployment benefits to file a tax return.
New tax allowance of up to €340 for low-income earners
This tax deduction for income from employment is designed to reduce the tax burden on lower-income taxpayers.
Anyone earning less than €18,276 per year may benefit from it, provided that they also do not receive other income exceeding €6,500 per year.
The deduction will be €340 for those earning up to €16,576 annually. From that amount, the deduction will be progressively reduced until it disappears completely when annual income reaches €18,276.
Changes to savings income
This change affects taxpayers with higher income from savings. The tax campaign does not introduce major changes to the state income tax brackets applicable to the general tax base, but it does affect the savings tax base, where the rate for the highest bracket is increased.
Thus, dividends, interest and other capital gains will be taxed at 30% when they exceed €300,000, which represents an increase in the tax burden for the highest assets.
This is the scale applicable to the taxable base of savings:
- Up to €6,000: 19%
- From €6,000 to €50,000: 21%
- From €50,000 to €200,000: 23%
- From €200,000 to €300,000: 27%
- Over €300,000: 30%
Furthermore, the final amount may vary depending on the autonomous community where the taxpayer lives, since the regional component of the Personal Income Tax may include specific provisions that affect taxpayers residing abroad.
New regional tax deductions on the 2026 income tax return
In addition to national tax deductions, personal income tax is a shared tax, and the autonomous communities may introduce their own deductions, which can significantly reduce the amount you owe. Here are the most notable changes:
- Tax deductions for people with celiac disease: Andalusia and Asturias have introduced tax relief for buying gluten-free foods, with a limit of up to €100.
- Sports expenses: Andalusia and Murcia join the deductions for sports expenses that already existed in the Valencian Community and La Rioja.
- Pets: Andalusia and Murcia also include new deductions of up to €100 for veterinary expenses related to the care of pets.
- Support for the care of people with ALS: Galicia and Extremadura are introducing tax benefits to cover expenses related to the care of ALS patients. In Galicia, this measure is also being extended to people affected by thalidomide.
- Murcia, among the regions with the most new initiatives: The region adds new deductions for buying glasses and contact lenses, as well as for buying electric vehicles.
- Rent in Catalonia: The community is extending the discount for renting a primary residence, increasing it from €300 to €500 for individual tax returns and from €600 to €1,000 for joint tax returns, provided that the requirements are met.
- Other tax changes to note: Also noteworthy are the deductions in Cantabria for moving to villages or towns at risk of depopulation, in Catalonia for renting housing to victims of gender violence, and in the Balearic Islands for certain expenses related to the occupation of properties.
