Overview
- On Monday, June 1, the Generalitat published an anteproyecto that would lower the autonomous share of the IRPF for every bracket up to €100,000 and set the changes retroactive to 1 January 2026.
- The draft lists cuts of 0.2 to 0.6 percentage points across tranches — for example the 0–€12,000 rate falls from 9% to 8.8% and the €72,000–€100,000 rate from 26.5% to 26.1% — measures the government says would benefit about 2.7 million taxpayers.
- Regional officials estimate the measures would reduce tax receipts by around €160 million and concentrate larger nominal gains in middle incomes between €32,000 and €72,000 while preserving progressivity.
- The package also widens inheritance and donation bonifications to help family business succession — extending eligibility to collateral relatives up to the fourth degree — and immediately cuts property transfer tax from 10% to 9% with staged increases in some bonifications through 2027.
- The anteproyecto was negotiated with Vox as part of budget talks and must be approved by the regional parliament alongside the 2026 budgets, with final adoption and exact fiscal impact dependent on the legislative process.