Repeal of Royal Decree-Law 16/2025 which adopted measures such as the extension of the national minimum wage and the update of contribution bases
The Plenary of the Lower House of the Spanish Parliament has repealed Royal Decree-Law 16/2025, which adopted urgent measures in economic, tax and social security matters, and extended certain measures to address situations of social vulnerability.
The Official State Gazette has published the resolution of January 27, 2026, ordering the publication of the decision to repeal Royal Decree-Law 16/2025, of December 23, 2025. This decree-law regulated matters such as the update of contribution bases, the rates of the Intergenerational Fairness Mechanism (MEI) and the additional solidarity contribution; the extension of the 2025 national minimum wage (SMI); and the amendment of the occupational risk premium rate linked to the CNAE-2025 (Spain’s National Classification of Economic Activities). Some of the provisions included in this decree-law had, however, already been approved under previous legislation. Our publication summarized the main employment law developments contained in this decree-law.
The Royal Decree-Law also included tax and corporate measures which have likewise been repealed.
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