A decree-law from the Catalan Government modifies the tax on stays in tourist establishments and creates a new municipal fee to manage collection. It is approved urgently but the BOE only publishes references to other laws.

Tourists will pay more when staying in Catalan hotels, but the published text does not include the exact figures for the increase or when it comes into effect. Tourism companies will also assume new administrative costs for managing the fee.

The Government modifies the IMV rules to allow beneficiaries to work or have their own income without the aid disappearing immediately. It is a reform to encourage people to seek employment while receiving the benefit.

More than 1 million beneficiaries will be able to combine work and IMV without losing the aid outright when they start earning money. Before, any income quickly reduced or eliminated the benefit; now there is more room.

The Ministry establishes the official models for IRPF and asset declaration for the 2025 fiscal year. It defines submission deadlines, how to obtain the draft return, and procedures for filing online.

The tax return draft will be available in April and you will have until June to submit your declaration. The entire process will be electronic as in previous years.