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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.

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.