The update includes significant tax incentives grouped into five key areas. For the first time, specific rebates are introduced to mitigate damage caused by natural phenomena such as earthquakes or floods, offering a 95% rebate for primary residences or affected economic activities and 50% for other properties.
Regarding the establishment or expansion of economic activities with net job creation, graduated rebates are applied: 20% for creating 1 to 3 jobs, 25% for 4 to 9 jobs, and 30% for over 10 jobs.
The tax incentive for installing solar or ambient energy systems is increased, with rebates ranging from 50% to 90%. Furthermore, the commitment to universal accessibility for people with disabilities is strengthened, with a rebate from 50% to 90%.
As a new measure, a 90% rebate is incorporated for the installation of electric vehicle charging points. The rebates are mutually exclusive, with the most favorable one applied upon request.
These measures will come into effect after their final publication in the Official Gazette of the Province (BOP) and will apply to works whose accrual occurs from that date onwards.
