*Note - Royal Decree-Law 16/2025 of 23 December 2026 was subsequently repealed by Congressional Resolution of 27 January 2026, published in the Official Gazette on 28 January 2026.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 ce…