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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.

Regulation (EU) 2024/1689 on Artificial Intelligence (AI Act) establishes a binding legal framework applicable to the entire AI value chain (providers, deployers, importers and distributors), going beyond the strictly technological sphere and affecting any organisation that uses such systems. Its application is phased: since February 2025, the absolute prohibitions under Article 5 have been in force (such as the use of AI to infer emotions in the workplace or the biometric categorisation of sensitive data); in August 2025, the obligations for general-purpose models come into effect; and in August 2026, the requirements for high-risk systems will become fully enforceable, a category that includes labour management tools (recruitment, evaluation, promotion, supervision or termination of employment). These obligations entail, among others, comprehensive risk management, data governance, traceability, conformity assessment, enhanced transparency and effective human oversight, requiring companies to immediately begin their compliance strategies, particularly by identifying and internally classifying the AI systems they use.

However, compliance with the AI Act does not exhaust legal requirements, as in the Spanish legal system there are additional obligations in the fields of labour law and data protection (Workers’ Statute, LOPDGDD, GDPR, equality and prevention regulations), which are cumulative and may give rise to liability even in systems not classified as high risk. Particular emphasis should be placed on the obligation of algorithmic transparency towards workers’ legal representatives (Article 64.4(d) of the Workers’ Statute), the limits on employer digital monitoring and the right to privacy (Articles 87 et seq. of the LOPDGDD), as well as the need to carry out impact assessments and avoid discriminatory bias. Case law has reinforced these requirements, declaring monitoring policies adopted without trade union involvement to be void. In this context, companies must take immediate measures: inventory AI systems, verify prohibitions and risks, inform workers’ representatives, ensure genuine human oversight, review contracts with suppliers, audit digital monitoring policies, train staff and adopt internal AI use policies. An integrated approach is essential to avoid legal risks and ensure effective compliance.

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The Parliament of Catalonia has approved Decree Law 5/2026, which allows the extension beyond 2028 of the duration of interurban road transport concessions. This measure mainly responds to the crisis of the railway system, which has led to an increase in bus transport users, and to the need to provide a more sustainable and efficient service without waiting for the current contracts to expire. Since the Generalitat cannot provide financial compensation or launch new tenders, it has opted for an exceptional, temporary and case-by-case extension of the concessions.

In exchange for this extension, concessionaire companies must submit plans for the decarbonisation of their fleets and the improvement of user information systems, including investments, timelines and financing mechanisms. If these plans are approved, the concession may be extended for up to a maximum of six years as a compensatory measure. If the plans are not submitted or are not complied with, new tendering processes will be initiated at the end of the contracts, or the duration of the concession may be reduced or even terminated.

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On April 29, 2026, the Government of Catalonia published in the Official Gazette the notice issued by the Catalan Institute for Energy, submitting for public consultation the Draft Decree approving the Territorial Sectoral Plan for electricity generation, wind, and photovoltaic energy (PLATER), together with its Strategic Environmental Assessment. This instrument has a dual dimension: on the one hand, as a sectoral territorial planning tool aimed at distributing renewable energy projects across Catalonia in a balanced manner; and on the other, as a regulatory development of certain aspects of Decree-Law 16/2019 on energy transition. From a legal standpoint, the PLATER is binding on urban planning instruments, which must be consistent with its provisions, and it applies throughout the entire territory of Catalonia. Its main objectives include ensuring the orderly and sustainable deployment of renewable infrastructure, addressing territorial specificities, and facilitating the streamlining of related administrative procedures.

Within this framework, the PLATER establishes a detailed zoning of the territory by distinguishing between buildings, artificialized areas, and non-artificialized areas, the latter being further classified into suitable and unsuitable zones according to various regulatory, environmental, and local criteria. It also sets territorial priority levels for the implementation of energy projects and defines municipal targets for production and capacity in solar photovoltaic and wind energy, in accordance with principles of territorial solidarity. The plan further incorporates administrative simplification measures, declaring certain authorization procedures as urgent, particularly in priority areas or for projects promoted by public entities or energy communities. Finally, monitoring and evaluation mechanisms are предусмотрed, to be carried out by the Catalan Institute for Energy, including the publication of data on open platforms. The draft is subject to a three-month public consultation period, open until July 29, 2026, with the aim of gathering comments.

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The European Securities and Markets Authority (ESMA) issued on 7 May 2026 a second statement aimed at providing guidance to issuers and other participants in the European Union capital markets on the application of certain amendments introduced by the regulatory package known as the Listing Act. This statement takes into account the expected delay in the entry into force of the European Commission’s Delegated Act, adopted on 7 May 2026, which introduces changes to Delegated Regulation (EU) 2019/980, supplementing Regulation (EU) 2017/1129 on prospectuses. Although the new Level 1 rules stemming from the Listing Act will be fully applicable from 5 June 2026, ESMA recognises the need to facilitate a transitional period in light of the absence of formal entry into force of the Delegated Act.

In this context, ESMA recommends, on a non-binding basis, that from 5 June 2026 market participants use the provisions of the Delegated Act, which is not yet in force, as a reference for the preparation of prospectuses, in order to comply with the new requirements under the Prospectus Regulation. The amendments mainly focus on the standardisation of the format and sequence of the prospectus, the simplification of its content and of the review and approval process, as well as the introduction of a new EU IPO prospectus and specific ESG disclosure requirements, including those applicable to sustainability-linked bonds. In addition, additional scrutiny criteria are removed in order to enhance supervisory convergence, and a new maximum time limit for the approval of prospectuses is introduced, with specific provisions for SMEs. This guidance aims to provide legal certainty to the market until the Delegated Act formally enters into force.

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