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Diario Euskadi

Álava Approves Urgent Fiscal Measures to Support Businesses

The Provincial Council of Álava has launched a first package of tax measures to improve liquidity for small businesses and self-employed workers.

Generic image of hands signing a document, with financial charts in the background.
IA

Generic image of hands signing a document, with financial charts in the background.

The Provincial Council of Álava approved an urgent fiscal decree this Tuesday to implement a first package of tax measures, aiming to alleviate financial pressures on the territory's economic agents due to the war in Iran and global economic uncertainty.

These actions, as detailed by the General Deputy, Ramiro González, seek to accompany and support the economic fabric of Álava, with a special focus on small businesses, micro-enterprises, and self-employed workers. The goal is to have a direct impact on companies' cash flow and liquidity, reduce their financial burden, and prioritize payments that ensure the continuity of economic and productive activity.
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"These measures are fully consistent with the policies adopted by the provincial entity in previous conflicts such as that in Ukraine and are complementary to those already implemented by the central government."

Ramiro González · General Deputy
As announced by the three provincial councils before Easter, this package of measures includes, firstly, the exceptional deferral of tax debts without guarantee or accrual of late payment interest. This measure will apply to tax debts of individuals engaged in economic activities, micro-enterprises, and small businesses, whose voluntary payment and submission period ends between the entry into force of the regulation and the following three months.
Additionally, Álava establishes the exemption from fractional IRPF payments for individuals engaged in economic activities. Specifically, they will be exempt from making fractional payments whose voluntary payment and submission period ends between the entry into force of the measure and the subsequent three months. The third measure concerns extraordinary accelerated depreciation for newly acquired assets. During the 2026 fiscal year, the right to fiscally practice accelerated depreciation (at 150% of its ordinary amount) is recognized for new assets acquired by Corporate Taxpayers. This measure aims to facilitate the necessary investments to boost the reactivation of their economic activity.
The decree also includes an increased deduction for job creation. During the 2026 fiscal year, the amount or percentage of the deduction for job creation is made more flexible and expanded, both in Corporate Tax and IRPF, for taxpayers engaged in economic activities, through a 10% increase in the amount or percentage, as appropriate. Finally, the streamlining of VAT refunds is contemplated by shortening deadlines, with the aim of providing greater financing to companies, in line with measures adopted in previous crisis situations. These measures will come into force the day after their publication in the BOTHA.

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