Webinar | Accounting and Tax Year-End Closing 2025: Key Insights to Face the New Developments in Personal Income Tax (IRPF) and Corporate Tax (IS)

The 2025 fiscal year-end closing comes with significant regulatory changes that will directly impact the settlement of IRPF and Corporate Tax. Understanding them in advance is key to avoiding mistakes, planning efficiently, and taking advantage of the new incentives offered by the regulations to businesses and professionals.

To help you get ahead of the year-end closing, Adlanter is organizing a free webinar on November 6, where our team of experts will review the main legal, fiscal, and accounting updates.

Adlanter Free Webinar

Beyond technical analysis, this webinar takes a 100% practical and up-to-date approach. During the session, our experts will explain how to apply the new tax measures and their implications for business management.

On November 6, we will cover:

• The essential checklist for an error-free accounting close.

• How to apply the new tax rates and minimum taxation rules.
• The new IRPF deductions and procedures.
• Practical recommendations to take advantage of tax incentives and avoid contingencies with the AEAT.

Register here for the webinar Updates on the 2025 Fiscal Year-End Closing.

Sign up for free

 

And to help you come prepared for the session, we are sharing some of the key regulatory updates that will be covered in more detail during the webinar.

The most relevant IRPF updates

The IRPF for 2025 includes several adjustments designed to adapt to the new economic context and promote tax progressivity. The most notable include:

• New deduction for employment income: aimed at incomes below €18,276, to offset the effect of the increase in the Minimum Interprofessional Wage.
• Simplified procedure for refunds to mutual society members: the Tax Agency enables a new digital form to claim pending refunds from 2019 to 2022 that are not yet expired.
• Extension of sustainable mobility incentives: deadlines for purchasing electric vehicles and installing charging points are extended, maintaining the associated tax deductions.

Key changes in Corporate Tax

The Corporate Tax undergoes a more profound reform to adjust tax rates according to company size and strengthen tax fairness:

• Enhanced capitalization reserve: encourages reinvestment and job creation. The reduction can reach 30% if the workforce increase exceeds 10% and is maintained for three years.
• New tax rates (microenterprises, small entities, general rate…).
• Adjustment of minimum taxation: As a result of the new rate structure, the calculation of the minimum net tax liability is adapted. This measure, applicable to large companies with an INCN over €20M or consolidated groups, set at 15% of the tax base, is now adapted for consolidated group microenterprises and small companies.

We must not forget other relevant measures still in effect, such as the freedom of depreciation for electric vehicles used in economic activities.

Get ahead of the closing with Adlanter’s team

At Adlanter, we support companies and professionals with a comprehensive approach that combines technical rigor, strategic vision, and up-to-date regulatory knowledge.

Register for the webinar here or explore our accounting and tax services to prepare an efficient and risk-free year-end closing.