Overview
- The BOE published the omnibus “escudo social” decree that removes the planned IRPF filing obligation for people whose sole annual income was unemployment benefits.
- The move reverses a statement from the Finance Ministry a day earlier that said subsidy recipients in 2025 would have to file in the 2026 campaign.
- The change applies to the 2025 tax year, while beneficiaries who also earned wages or other income must still file if they meet the usual thresholds.
- Government documents say the prior obligation exceeded the law’s intent, would add heavy paperwork for roughly 2.5 million people, and could force self-assessments or even the loss of rights such as the minimum for descendants.
- Officials point to better data-sharing between SEPE and the AEAT as making the filing unnecessary, and the decree also packages pension revaluation and an SMI extension pending Congress review.