*Note - Royal Decree-Law 16/2025 of 23 December 2026 was subsequently repealed by Congressional Resolution of 27 January 2026, published in the Official Gazette on 28 January 2026.
The Spanish Tax Agency has announced a series of new tax measures provided by Royal Decree-Law 16/2025 of 23 December 2025, including the extension or update of several personal income tax measures, as well as certain corporate income tax and VAT measures. This includes two main corporate income tax measures:
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