Extension of aid against vulnerability: housing, energy, taxes and funding

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1. The suspension of evictions and removals for vulnerable households with no housing alternative is extended until December 31, 2026. As a new feature, the suspension will not apply to landlords who own two or fewer apartments.
2. Owners and landlords affected by those suspensions may request financial compensation until January 31, 2027, funded with resources from the 2018-2021 State Housing Plan.
3. The electricity social bonus discounts are extended through 2026 (42.5% for vulnerable consumers and 57.5% for severely vulnerable ones), along with the guarantee of water and energy supply to vulnerable consumers.
4. Companies receiving direct aid may not use rising energy costs as grounds for objective dismissal until December 31, 2026. If they do, they must return the aid.
5. The thresholds allowing small self-employed workers to stay in the objective estimation method for personal income taxincome tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. and in the simplified VAT regimes are kept for 2026, and a window until February 16, 2026 opens to file waivers or revocations.
6. Tax deductions for buying electric vehicles and charging points, for improving the energy efficiency of homes, and for investing in renewable energy are extended through 2026 in personal income tax and corporate tax.
7. Aid for personal damage from the 2025 summer forest fires is declared exempt from personal income tax, direct aid from the 2024 DANA floods is extended to entities without legal personality, and aid from the Valencian regional government for the DANA is exempt from taxation.
8. Given the budget extension, the advance payments to autonomous communities and local entities are updated for 2026, an exceptional regional borrowing regime is regulated, and the Comunitat Valenciana may receive extraordinary funding for DANA-related expenses.

Who it affects

• Vulnerable families with no housing alternative, who can request suspension of their eviction until the end of 2026.: Protection against eviction
• Owners and landlords of affected apartments, who can request compensation until January 31, 2027.: Financial compensation
• Vulnerable and severely vulnerable electricity consumers, who keep the social bonus discounts and the supply guarantee in 2026.: Discounts on the power bill
• Small self-employed workers and companies, who keep the simplified tax regime thresholds and the deductions for electric vehicles and energy efficiency works.: Extended tax benefits
• Autonomous communities and local entities, whose 2026 advance payments are calculated with updated forecasts despite the budget extension.: Updated funding

Words worth knowing

Bono social eléctrico (electricity social bonus)

Discount on the electricity bill for household consumers in a situation of vulnerability.

Lanzamiento (removal)

The act of physically removing a person from a home after an eviction lawsuit.

Método de estimación objetiva (objective estimation method)

A simplified way for small self-employed workers to pay personal income tax, based on set modules instead of actual income.

Entregas a cuenta (advance payments)

Advance payments the State makes to autonomous communities and local entities from territorial funding resources.

Prórroga presupuestaria (budget extension)

A situation in which, because no new budget is passed, the previous budget keeps applying.

income tax

The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.

It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries