The Murcia Region's Budget Law for 2025 introduces important fiscal changes: tax rate reductions, expanded deductions, and specific benefits for families, young people, the self-employed, and taxpayers with special needs.
The Autonomous Community of the Region of Murcia has approved the Law 3/2025, on General Budgets, published in the Official Gazette of the Region of Murcia (BORM), which incorporates significant changes in tax matters. These measures seek to ease the tax burden on taxpayers, encourage investment, and support specific groups.
Tax reduction
- Property transfers: The general rate has dropped from 8% to 7.75% for the purchase of real estate in the Region of Murcia.
- Documented legal acts: The rate applicable to deeds of sale subject to VAT is reduced from 2% to 1.5%.
- Young entrepreneurs: The definition of young people for accessing the reduced rate of 5% on property purchases now includes those up to 40 years old (previously, those under 40).
Changes in the Wealth Tax
- The regional scale is adapted to the state scale.
- A bonus is introduced for taxpayers subject to the Temporary Solidarity Tax on Large Fortunes offset it in the Wealth Tax while it remains in force.
New developments in personal income tax
Effective January 1, 2025, new regional deductions are being introduced:
- Taxpayers with disabilities: The deduction increases from 120 to 150 euros, with income limits of up to 40,000 euros.
- Lease of habitual residence: The income limit has been increased to €40,000 for large families or taxpayers with disabilities under 65% or higher.
- Language teaching: Income limit up to 25,000 euros for individual returns and 40,000 for joint returns.
- Electric vehicles and charging points: Up to 7,000 euros for vehicle acquisition and 4,000 euros for charging station installation.
- Optical expenses for minors: 30% deduction (up to 100 euros) on prescription lenses, contact lenses, and cleaning products for children under 12 years of age.
- Sport and well-being: 30% deduction (up to 150 euros) for expenses at gyms, Pilates, yoga, or personal trainers. For those over 65, the deduction increases to 100%.
- Expenses for rare diseases: Up to 300 euros for treatment or care of affected family members.
- Investment in social economy entities: Up to 4,000 euros.
- Veterinary expenses: 30% deduction (maximum 100 euros) with income limits of 25,000 euros (individual) and 40,000 (joint).
A year of tax opportunities
These measures represent a boost to savings, sustainable investment, and support for families and vulnerable groups. At Aseryde, we remind you that proper tax planning can make the difference between overpaying or making the most of these benefits.
If you want to correctly apply these deductions or benefit from the new tax reductions, our team can help you plan and optimize your tax return with complete confidence.
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