These are the measures that have been suspended following the repeal of the 'social protection' decree
The second repeal of the Decree has lifted the suspension of evictions of vulnerable families, as well as other fiscal and business measures, the main ones contained in the Social Protection Decree.
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In Congress, the repealof the "social protection" decree for the second time in a month cancels the suspension of evictions of vulnerable families, as well as other fiscal and business measures.
In particular, the main measures contained in this Decree are:
- To extend until 31 December 2026 the suspension of eviction and eviction procedures for vulnerable families without alternative accommodation for non-payment of rent, including compensation to the lessor.
- Where the lessor is a great possessor, extend until that date the period within which suspended evictions are subject to mediation or conciliation.
- Extension of the social energy bond.
- Extension of the water and energy supply guarantee to vulnerable consumers.
- Adjustment of the financial compensation rate for extra-island electrical systems for the period 2026-2031.
- Extend the ban on dismissal to companies benefiting from public aid.
- Extension of the billing thresholds allowing self-employed persons to access the IRPF and VAT module regime and the Special Regime for Agriculture, Livestock and Fisheries.
- Exemption from IRPF assistance for personal damage caused by forest fires.
- Extension of aid to municipalities affected by Dana and exemption from IRPF and corporate tax for affected persons and companies.
- Bonus for the purchase of electric vehicles or the installation of charging points, which allowed the deduction of up to 15% of the amount of the IRPF.
- Tax bonus for investment in energy efficiency works.
- Extend the criterion that allows companies to continue not counting losses for dissolution as a result of the Covid-19 pandemic in 2020 and 2021.
- Maintain the percentage of imputation of real estate income in the IRPF.
- The possibility of exceptionally refusing to keep VAT records at the Tax Agency's electronic headquarters and the monthly refund register.
- Easing the conditions for being considered a reliable hydrocarbon operator.
- Extension of the suspension of the cause of dissolution for losses caused by various natural events, excluding losses for the years 2020 and 2021, until the end of the year beginning in 2026.
- Updating of deliveries to the Autonomous Communities.
- Update of deliveries to local entities.
- System of autonomous indebtedness.
- That there is no requirement for the return of improper income from national mobile phone quotas returned or from national contributions returned by the State to mobile phone companies.
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