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In a ruling on 8 January, which unifies criteria, the Supreme Court has decided to extend the deduction for maternity in the Personal Income Tax (IRPF) to the costs of childcare.

On February 18, 2026, Royal Decree 126/2026 was published in the Official State Gazette, setting the new Minimum Interprofessional Salary (SMI) for 2026 and expressly regulating the compensation and absorption regime on an annual basis.

The regulation establishes a minimum wage of €1,221 gross per month in 14 payments, with retroactive effect from January 1, and requires companies to review payrolls and salary structures in accordance with legal criteria.

Recent changes in tax deductions for housing rentals in the personal income tax (IRPF), effective with the new Housing Law 12/2023 from January 1, 2024, are detailed below:

Acquiring a business is a highly strategic move. There are two main ways to do this: buying the business or production unit directly, or acquiring shares in a company. Each option has different legal, economic, and tax implications that must be assessed before closing the deal.

Nowadays, operating in financial markets is accessible to everyone. Whether through the bank or simply by registering with an online broker, one can have an account open in just a few minutes. As a result, more and more people are entering this world to earn extraordinary income. But, is everyone prepared to operate in the markets?

Royal Decree-Law 3/2026, of February 3, approved by the Spanish Government, establishes the official revaluation of public pensions for 2026 and introduces a set of urgent measures in the area of Social Security. This decree consolidates many of the new developments that we already outlined in our January 11 article “Pensions and contributions 2026: main changes,” with definitive details on contribution rates, maximum and minimum bases, and special assistance for workers and companies.

On 6 November 2024, Royal Decree Law 6/2024 was published in the BOE with effect from 7 November 2024. This regulation introduces several fiscal measures aimed at municipalities affected by the DANA between 28 October and 4 November 2024. In this article, we will detail the most relevant tax measures and analyse how they influence taxpayers, companies and specific sectors.