Law 11/2026: key tax changes for individuals and businesses in Catalonia.

Law 11/2026 on fiscal, financial, administrative and public sector measures introduces a wide range of changes in Catalonia in the areas of taxation, public finance, administration and the public sector. Among the main tax measures, we highlight, in relation to the Property Transfer Tax (ITP), the amendment to the definition of a "major holder". There is also a change to how the 20 per cent tax liability is to be settled when acquiring an entire residential property in instalments.

As regards Inheritance and Gift Tax (ISD), we highlight the repeal of the provision that allowed "inter vivos" reductions to be applied to gifts made upon death with immediate delivery and a resolutory condition of revocation or the prior death of the donee. From now on, the reductions corresponding to acquisitions mortis causa must be applied.

We also note the introduction of new personal income tax (IRPF) deductions for people affected by thalidomide, owners of forest land and, under certain conditions, taxpayers with family members diagnosed with coeliac disease.

The Act amends the tax incentives relating to the forestry sector through new reliefs under Stamp Duty on Legal Documents (AJD). Furthermore, it increases the maximum amount of the surcharge on the tourist accommodation tax and incorporates social and environmental measures into the water levy, notably the regulation of the so-called "minimum vital" water allowance and new exemptions for certain forestry operations.

These amendments came into force, as a general rule, on 14 July 2026.