Global Daily Tax News, Spain Gazettes Law To Reinstate Tax Relief Measures, (Feb 13, 2026)

The Spanish Government has published Royal Decree-Law no. 2/2026, which provides for the extension of various tax relief measures intended to cushion taxpayers from, among other things, the economic impact of Russia's invasion of Ukraine.

The publication of the law follows the earlier repeal of Royal Decree Law no. 16/2025, which was proposed to provide for similar extensions.

The new Decree-Law confirms the availability of the following measures:

• Personal income tax and corporate tax relief measures intended to encourage the acquisition of electric vehicles and charging facilities until December 31, 2026;

• A proposed extension to a simplification regime for self-employed workers – the "objective estimation method" – except for those engaged in agricultural, livestock, or forestry activities;

• The extension of municipal property tax reliefs for homeowners whose property value has been recently revised;

• An expansion of the number of taxpayers that may benefit from the simplified VAT regime and also the special regime for agricultural and fishing businesses; and

• A deduction for spending on energy efficiency improvements in homes until December 31, 2026.

Further, the law extends the existing heightened limits for the application of the simplified VAT regime and the special regime for agriculture, livestock, and fishing during 2026.

The Spanish tax agency has released guidance on the measures included in the law, in Spanish.