Law 11/2026 has been passed, incorporating a wide range of tax measures affecting individuals, businesses, and property owners. Among the new features are new deductions in Personal Income Tax, changes to Inheritance and Gift Tax, and various tax breaks in the real estate sector.
On July 13, 2026 , Law 11/2026, of July 9, on fiscal, financial, administrative and public sector measures, was published in the Official Gazette of the Generalitat of Catalonia (DOGC).
The law introduces a number of modifications to Catalonia's own taxes and to taxes ceded by the State. Among the most significant changes are new regional tax deductions for Personal Income Tax (IRPF), modifications to the tax benefits applicable to forest properties, a new definition of large landowner, and various tax breaks on Stamp Duty.
The law generally came into force on July 14, 2026, although some measures have different application dates or conditions.
- Note: Not all changes take effect immediately. Before applying a tax benefit, it's advisable to check its specific effective date.
New regional tax deductions in personal income tax
Law 11/2026 expands the catalog of deductions that can be applied in the regional section of the IRPF (Personal Income Tax).
One of them is aimed at people who have included in their general taxable income public aid intended for those affected by thalidomide in Spain during the period between 1950 and 1985.
- Attention. During the 1950s and 1960s, there was an increase in the number of births of children with very serious malformations, who were missing arms and/or legs, as a result of their pregnant mothers ingesting drugs containing thalidomide to combat nausea and dizziness.
The deduction is equivalent to the regional tax paid on the amount of these grants and can be applied to the amounts received from the 2023 tax year onwards. To recover the tax paid in the corresponding 2023, 2024 and 2025 tax returns, it will be necessary to request the correction of the self-assessments already submitted.
Refunds for previous tax years will not necessarily be processed automatically. Those affected should review their tax returns and request corrections where appropriate.
Incentives for investments in forest land
It also incorporates a regional tax deduction aimed at owners of forest land who have an approved and valid forest management instrument.
The deduction amounts to 15% of the sums allocated to non-productive investments and fire prevention measures. Its amount may not exceed 5% of the taxpayer's total regional tax liability.
To apply it, it will be necessary to provide documentary evidence of the investments and obtain the corresponding certificate from the Forest Ownership Center.
- Important: A valid forest management plan is essential. Investments made without this plan may not qualify for the tax deduction.
Deduction for celiac disease
The law provides for a deduction of €250 for each person in the family unit diagnosed with celiac disease. When several people are entitled to the deduction, the amount can be divided among them. The diagnosis must be certified by a medical certificate.
However, this measure is subject to a condition. It will only come into effect if the Catalan Government does not approve a specific aid system to compensate for the additional food costs associated with this disease before December 31, 2026.
Changes in Inheritance and Donation Law for Forest Estates
The regulation modifies the reductions applicable to Inheritance and Gift Tax when acquiring rural properties dedicated to forestry. The reduction may include the value of buildings used exclusively for forestry purposes. Furthermore, when the managed forest area exceeds 50% of the property, the benefit may be extended to the value of residential buildings.
Buildings intended for tourist use are expressly excluded.
The modification affects both acquisitions by inheritance and certain gratuitous transfers between living persons.
- Please note: A dwelling located within a forest property is not automatically included. It will be necessary to verify the percentage of land designated for forest use and the actual use of the building.
New delimitation of the concept of large fork
Law 11/2026 modifies the definition of large landlord for the purposes of the applicable tax rate in certain transfers of housing.
This status will apply to any individual or legal entity that owns more than ten urban properties for residential use or properties that, together, exceed 1,500 square meters of built residential area located in Catalonia.
A large property owner will also be defined as someone who owns five or more urban residential properties located in one or more municipalities declared as areas of high residential market tension. It is not necessary for all the properties to be located within the same high-tension area.
- Attention. To perform the calculation, all residential properties located in Catalonia must be reviewed, not only those involved in the transaction that is intended to be formalized.
20% interest rate on the purchase of entire residential buildings
The regulation maintains and specifies the application of a 20% rate in the onerous property transfers modality (TPO) of the ITP and AJD when a complete residential building is acquired.
The measure may also affect acquisitions made gradually. When several successive purchases eventually lead to the acquisition of the entire building, it will be necessary to regularize the transactions through the corresponding supplementary self-assessments.
An exception is established for certain private buyers when the building has a maximum of four dwellings and these are intended as the habitual residence of the purchaser or of relatives up to the second degree, provided that the required conditions are met.
- Attention. The staggered purchase of different units in the same building must be analyzed together. Subsequently acquiring ownership of the entire building may require filing additional declarations.
Bonus for homes under a right of use agreement
The law introduces a 100% discount on the Stamp Duty (AJD) for certain deeds related to the development and operation of housing under a usufruct agreement. Non-profit and social initiative housing cooperatives may benefit from this discount when the properties are intended for use as primary residences or as residences for the elderly or people with disabilities.
- Please note: This bonus does not apply to every cooperative or development. Requirements regarding non-profit status, social initiative, and the intended use of the housing must be met.
Transactions with mutual guarantee societies
Notarial documents formalizing the creation or modification of real property rights in favor of a mutual guarantee company may be subject to a reduced Stamp Duty rate of 0.1%. The new feature is the elimination of the requirement that the mutual guarantee company have its registered office in Catalonia.
Bonuses for the reorganization of forest estates
A 90% discount is established on the graduated AJD (Stamp Duty) rate for public deeds of division, segregation, aggregation, and grouping of forest properties. To qualify for this benefit, the property must have a forest management plan approved by the Government of Catalonia.
This bonus will be applicable to taxable events occurring up to December 31, 2030.
New constructions of old forestry buildings
The law incorporates another bonus, in this case of 100%, for deeds that document declarations of new construction of old buildings located on forest estates.
The benefit applies to buildings constructed before January 1, 2000, and requires that the property has an approved forest management instrument.
As with the previous bonus, its application is limited to taxable events occurring up to December 31, 2030.
Please note: Proof of the building's age will be required. The mere fact that the property is located on a forest estate will not be sufficient to qualify for the discount.
Changes in local rates and taxes
Law 11/2026 revises numerous fees and public prices levied by the Generalitat (the Catalan government). The changes affect, among other areas, agricultural and veterinary services, education, the environment, consumer affairs, hunting, industrial safety, traffic, immigration, and registry procedures.
An exemption is also introduced in the fee for occupation of the port public domain in favor of fishermen's guilds for the spaces intended for offices, fish markets and other facilities necessary for their activity.
The regulation also modifies the water tariff and the tax on stays in tourist establishments. In the latter case, the maximum surcharge is set at 8 euros per stay for each establishment category, with a specific rule for certain cruise ships.
Repeal of some requirements and obligations
The regulation eliminates certain provisions of the Catalan Tax Code. Among them is the removal of the requirement to increase the workforce in order to qualify for the tax credit associated with the acquisition of properties intended to become the registered office or workplace of a company or professional activity.
An obligation for Loteries de Catalunya to provide information related to bingo cards is also repealed, although this repeal will take effect from 1 February 2027.
Entry into force
Law 11/2026 came into force, in general, on July 14, 2026.
However, there are several exceptions. The deduction for celiac disease will depend on a specific aid system not being approved before the end of 2026. The repeal of the information requirement for Loteries de Catalunya will take effect from February 1, 2027, and the elimination of the fee for publishing advertisements in the DOGC will come into force on January 1, 2027.
You can contact this professional office for any questions or clarifications you may have.
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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