The income statement is one of the best known obligations among the Spaniards, and that is why being up to date to know if there are changes is essential to be able to do it correctly and apply exemptions in case possible. Regarding the latter, the Tax Agency has news and is that A modification in the law will bring new exemptions in the IRPF from next April 3.
As clarified from the State Tax Administration Agency (AEAT) these tax novelties are introduced by Organic Law 1/2025, of January 2, of measures on efficiency of the public justice service. In it Some articles of the IRPF Law are modified.
These modifications will consist of a series of exemptions that taxpayers may apply in their income statement, and that will be in force since April 3, 2025.
News in the exemptions in the IRPF that enter into force this April
According to information published by the Tax Agency, these are the NApplicable Ove’cces in IRPF exemptions as a consequence of the modification of the Law Efficiency of the Public Justice of Justice:
Exemption for compensation as a consequence of civil liability for personal damages
In this case, the exemption provided for in article 7, letter D of the IRPF Law on Civil Liability Law is extended also to “to others compensation as a consequence of civil liability for physical or psychic damage, whose amount has not been legal or judicially set, but as a consequence of a mediation agreement or any other means ”.
To do this, Hacienda reports some requirements that must be met:
- That compensation has been satisfied by the insurance entity of who has caused the damage.
- That a neural third has intervened and has risen to public deed.
- That the exempt amount is not greater than the one that would be fixed according to the system for the assessment of the damages caused to people in traffic accidents.
Exemption for compensation for dismissal or cessation of the worker
The letter E is also modified of the same article that affects the compensation to the workers in this case it is established that those received will be exempt “For dismissal or cessation of the worker agreed in the act of conciliation before the administrative service as a previous step to the start of the social judicial means. ”
Exemption for the annuities for perceived foods of parents under the regulatory agreement
A modification is introduced in the letter K of the same article that expressly establishes the exemption “to the annuities for food perceived by the children when set by the regulatory agreement referred to in article 90 of the Civil Code or the equivalent agreement of the regulations of the Autonomous Communities ”.