- Reduction of VAT on Certain Fuels: Real Decreto-ley 17/2022 introduced urgent energy measures, including a reduction in VAT on specific fuels to alleviate the economic burden on consumers.
- Extension of Simplified and Special VAT Regimes: The limits for applying the simplified regime and special regime for agriculture, livestock, and fishing in VAT were extended for the 2025 tax period.
- New Deadlines for VAT Method Renunciations: A new deadline was established for submitting renunciations or revocations of the objective estimation method in IRPF and special regimes in VAT.
- Energy Efficiency Deductions: The scope of the deduction for energy efficiency improvements in homes was extended by one year, impacting VAT calculations for related expenses.
- Electric Vehicle and Charging Point Deductions: The deduction for the acquisition of electric vehicles and charging points was also extended, influencing VAT considerations for these purchases.
Source Boe.es
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