Informative news
Municipal
- Modifications in the tax ordinances for 2025 and following years. [+Info]
Autonomous
- Postponement of the entry into force of the tourist tax in Catalonia until October 2025, subject to housing and taxation measures. [+Info]
- Proposal, retroactively, for the entry into force of the new rates for the tax on stays in tourist establishments. [+Info]
- Tax rate and tariffs for the tax on stays in tourist establishments. [+Info]
National
- Taxpayer’s calendar: Returns and self-assessments with a filing deadline in June 2025. [+info]
- The Supreme Court delimits the requirements for applying the 60% reduction in income from rental housing in the Personal Income Tax (IRPF). [+Info]
- Morera Asesores ‘Tax & Economic news’ magazine. [+info]
- The Directorate General of Taxes clarifies that the degree of disability does not determine the rate of Value Added Tax (VAT) on the purchase of housing. [+Info]
- The DGT (Dirección General de Tributos) clarifies who must pay the IBI (Impuesto de Bienes Inmuebles) when usufructuary and full owners coexist on different quotas. [+Info]
- AEDAF (Spanish Association of Tax Advisors) challenges before the National Court the Ministerial Order of the Personal Income Tax model for 2024 and requests that a question of unconstitutionality of the singular regime imposed on mutualists for the refund of the unduly paid Personal Income Tax be raised. [+Info]
International
- The agenda and documents for the May 2025 Accounting Standards Advisory Forum meeting are now available. [+Info]
- May’s 2025 ISSB (International Sustainability Standards Board) update is now available. [+Info]
- The European Commission develops a new strategy to remove barriers in the Single Market and boost business competitiveness. [+Info]
Consultation of interest of the Tax Agency
- Subdirectorate General for Personal Income Tax.
The taxpayer intends to transfer 50% of her main residence to a relative and reinvest the amount obtained in the purchase of a new main residence, and asks about the possibility of applying the exemption for reinvestment in a main residence.
Binding consultation of the Directorate General of Taxes no. V0008-25. [+Info]
Barcelona, 4th of June 2025.
