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Royal Decree-Law 16/2025, of 23 December, extending certain measures to address situations of social vulnerability and adopting urgent measures in tax and Social Security matters.

This Royal Decree-Law extends various measures aimed at addressing situations of social vulnerability, with the goal of protecting the groups most affected by the current economic context. It also introduces urgent measures in tax and Social Security matters, aimed at ensuring system stability and support for individuals and businesses. The regulation maintains and adapts existing social protection instruments and introduces temporary fiscal adjustments.

The directive amends Directive 2008/98/EC on waste to establish binding targets for reducing food waste and to extend the extended producer responsibility to the textile, footwear, and related product sectors, promoting reuse, separate collection, and fibre recycling.

RDL 2/2026 of 3th February introduces urgent measures to protect people in situations of social vulnerability, address tax issues, and manage resources of territorial financing systems.

Royal Decree‑Law 3/2026, of February 3, establishes the revaluation of public pensions for 2026 with a general increase of 2.7 % and higher increases for minimum, non-contributory pensions and the IMV, and includes other urgent measures regarding Social Security, such as adjustments to contributions and technical measures for the system.

Starting January 1, 2024, all companies will be required to register interns with Social Security, regardless of whether they are engaged in paid internships or not.