2025 is a year of 20 changes in 
income tax, real estate tax, short-term leases, VAT, product distribution and POS and IRIS transactions. At 
the forefront are the abolition of the business tax for approximately 730,000 professionals, self-employed and sole proprietors, the new reduction in employee insurance contributions, the increase in the deduction on the 
ENFIA account, the new tax bonuses for property owners who will make the “turn” from short-term to long-term leases and the new suspension of VAT and capital gains tax on transfers. 
At the same time, a ban is imposed on 
new Airbnb licenses, increasing to 1,000 euros and the 
mandatory use of the IRIS direct payment system is expanded , while the measure of low commissions on 
POS transactions is extended to 20 euros. The resilience fee imposed on hotel rooms and short-term rentals per night is also increased 
, but the dates for submitting tax returns and tax deductions remain the same and the “big brother” for businesses is implemented 
with the digital customer list and digital shipping note, electronic invoicing and the universal application of myDATA. In more detail: 1. Insurance contributions : From 
January 1, insurance contributions are reduced by one percentage point, divided into 0.5% of employee contributions and 0.5% of employer contributions in the health sector, which means that insurance contributions for employees will fall to 35.18% compared to 36.18%, which will be on December 31, 2024. For example, an employee with gross earnings of 1,000 euros per month. Today, his net earnings, after deducting contributions, amount to 861 euros. From January 1, 2025, they will amount to 866 euros, i.e. they will increase by 4 euros per month or 56 euros per year. Regarding employer contributions, they will drop from 223 euros per month to 218 euros, meaning the employer will earn 5 euros per month or 70 euros per year. 
2. Abolition of business tax for freelancers and employees with a “block”:

2025 is a year of 20 changes in 
income tax, real estate tax, short-term leases, VAT, product distribution and POS and IRIS transactions. At 
the forefront are the abolition of the business tax for approximately 730,000 professionals, self-employed and sole proprietors, the new reduction in employee insurance contributions, the increase in the deduction on the 
ENFIA account, the new tax bonuses for property owners who will make the “turn” from short-term to long-term leases and the new suspension of VAT and capital gains tax on transfers. 
At the same time, a ban is imposed on 
new Airbnb licenses, increasing to 1,000 euros and the 
mandatory use of the IRIS direct payment system is expanded , while the measure of low commissions on 
POS transactions is extended to 20 euros. The resilience fee imposed on hotel rooms and short-term rentals per night is also increased 
, but the dates for submitting tax returns and tax deductions remain the same and the “big brother” for businesses is implemented 
with the digital customer list and digital shipping note, electronic invoicing and the universal application of myDATA. In more detail: 1. Insurance contributions : From 
January 1, insurance contributions are reduced by one percentage point, divided into 0.5% of employee contributions and 0.5% of employer contributions in the health sector, which means that insurance contributions for employees will fall to 35.18% compared to 36.18%, which will be on December 31, 2024. For example, an employee with gross earnings of 1,000 euros per month. Today, his net earnings, after deducting contributions, amount to 861 euros. From January 1, 2025, they will amount to 866 euros, i.e. they will increase by 4 euros per month or 56 euros per year. Regarding employer contributions, they will drop from 223 euros per month to 218 euros, meaning the employer will earn 5 euros per month or 70 euros per year. 
2. Abolition of business tax for freelancers and employees with a “block”:

2025 is a year of 20 changes in 
income tax, real estate tax, short-term leases, VAT, product distribution and POS and IRIS transactions. At 
the forefront are the abolition of the business tax for approximately 730,000 professionals, self-employed and sole proprietors, the new reduction in employee insurance contributions, the increase in the deduction on the 
ENFIA account, the new tax bonuses for property owners who will make the “turn” from short-term to long-term leases and the new suspension of VAT and capital gains tax on transfers. 
At the same time, a ban is imposed on 
new Airbnb licenses, increasing to 1,000 euros and the 
mandatory use of the IRIS direct payment system is expanded , while the measure of low commissions on 
POS transactions is extended to 20 euros. The resilience fee imposed on hotel rooms and short-term rentals per night is also increased 
, but the dates for submitting tax returns and tax deductions remain the same and the “big brother” for businesses is implemented 
with the digital customer list and digital shipping note, electronic invoicing and the universal application of myDATA. In more detail: 1. Insurance contributions : From 
January 1, insurance contributions are reduced by one percentage point, divided into 0.5% of employee contributions and 0.5% of employer contributions in the health sector, which means that insurance contributions for employees will fall to 35.18% compared to 36.18%, which will be on December 31, 2024. For example, an employee with gross earnings of 1,000 euros per month. Today, his net earnings, after deducting contributions, amount to 861 euros. From January 1, 2025, they will amount to 866 euros, i.e. they will increase by 4 euros per month or 56 euros per year. Regarding employer contributions, they will drop from 223 euros per month to 218 euros, meaning the employer will earn 5 euros per month or 70 euros per year. 
2. Abolition of business tax for freelancers and employees with a “block”: