Overview

• The PP’s 2025 congress ponencia formally incorporates the ‘derecho al error’ to reduce penalties for unintentional minor tax misfilings
• Agencia Tributaria director Soledad Fernández has launched a warning system in this year’s income-tax campaign to flag small errors before sanctions apply
• President Pedro Sánchez has dubbed the initiative the “cláusula Quirón,” alleging it was designed to protect Isabel Díaz Ayuso’s partner from an ongoing investigation
• The Partido Popular rejects Sánchez’s accusation and clarifies that the clause excludes tax crimes, which remain subject to Spain’s penal code
• The reform echoes recommendations by María Jesús Montero’s expert committee and aligns with practices in France and Singapore for fairer treatment of compliant taxpayers