Spain Gazettes Royal Decree on Various Tax Measures

The Spanish Official Gazette Dec. 24, 2025, published Royal Decree-Law No. 16/2025, on various tax measures. The law includes measures: 1) updating the minimum and maximum social security contribution bases for 2026; 2) extending the 2025 minimum wage requirements until the 2026 minimum wage is set; 3) further extending specified income tax and VAT incentives for small taxpayers, energy efficiency works, electric vehicles, and renewable energy investments; 4) granting individual income tax exemptions for disaster-related aid; 5) updating the coefficients for determining increases in the value of urban land for 2026; and 6) permitting a temporary waiver for keeping electronic ...