Law 11/2026 in Catalonia: tax news on donations mortis causa
Table of Contents (15)
- What does Law 11/2026 change for mortis causa donations in Catalonia?
- The conflict of criteria between the Catalonia Tax Agency and the Directorate General of Taxes regarding donations mortis causa with immediate delivery
- Law 11/2026 puts an end to legal uncertainty in mortis causa donations
- What does this change in mortis causa donations mean for citizens?
- Our recommendation as notaries
- Reductions in Documented Legal Acts (AJD)
- 90% discount for certain operations on forest estates
- 100% discount for certain new building declarations
- Comparison of AJD Discounts with Law 11/2026
- Why are these tax updates important before signing a deed?
- Succession planning becomes even more important
- Since when have these updates been applied?
- Frequently asked questions about Law 11/2026
- Conclusion
- Do you have any questions about how Law 11/2026 affects you?
The Law 11/2026, on fiscal, financial, administrative and public sector measures, published in the Official Journal of the Generalitat of Catalonia on 13 July 2026 and in force since 14 July 2026, introduces numerous tax modifications.
Although it is an extensive regulation, there are several changes that directly affect citizens and companies who regularly visit a notary: inheritances, mortis causa donations, succession planning and certain public deeds.
At JLA Notarios, notary in Barcelona, we believe that the best way to understand a legal reform is to explain what really changes and how it can affect your assets.
In this article we review the most relevant news of Law 11/2026 from a practical point of view.
What does Law 11/2026 change for mortis causa donations in Catalonia?
If there were one single amendment to Law 11/2026 to highlight, it would probably be this one.
The reform affects the so-called donations mortis causa with immediate delivery, an institution specific to Catalan civil law that allows certain assets to be transferred during the donor's lifetime, although their effects remain linked to the donor's death.
This is a figure used in many succession planning arrangements and which, until now, has generated significant doubts from a tax perspective.
You can learn more about the different types of donations here:
The conflict of criteria between the Catalonia Tax Agency and the Directorate General of Taxes regarding donations mortis causa with immediate delivery
During recent years, two different interpretations coexisted regarding mortis causa donations with immediate delivery.
On the one hand, the Dirección General de Tributos (DGT) understood that these operations should be taxed as mortis causa acquisitions, allowing access to the reductions provided for inheritances.
However, the Agencia Tributaria de Cataluña (ATC) maintained a different criterion when there was an immediate delivery of the assets. In those cases, it denied the application of such reductions, which meant a heavier tax burden for many taxpayers.
This situation caused evident legal uncertainty and made estate planning difficult.
Law 11/2026 puts an end to legal uncertainty in mortis causa donations
The new law removes the existing limitation and is accompanied by an important administrative change.
Through Resolution 3/2026, of 14 July, the Catalonia Tax Agency expressly abandons its previous stance and aligns itself with the interpretation maintained by the Directorate General of Taxes.
In other words, the Catalan tax administration now recognises a tax treatment consistent with the succession nature of these donations.
This is a very positive modification because it provides something that is always fundamental in tax matters: legal certainty.
What does this change in mortis causa donations mean for citizens?
From 14 July 2026, mortis causa donations with immediate delivery:
- are taxed as acquisitions due to death;
- can benefit from the reductions provided for inheritances when the legal requirements are met;
- offer a much safer framework for planning the transmission of family assets.
In many cases, this modification can result in a significant tax saving, especially when there are family businesses, properties or assets of considerable value.
Our recommendation as notaries
Succession planning should never be done solely from a tax perspective.
However, when the legislator modifies the tax treatment of a certain legal figure, it is advisable to review whether the planned planning is still the most appropriate.
It is possible that operations that were not advisable a few months ago are now so.
Therefore, before formalising a donation or preparing a succession, it is advisable to study the specific case.
Reductions in Documented Legal Acts (AJD)
Law 11/2026 also recovers various tax benefits in the Tax on Documented Legal Acts (AJD).
Although they affect very specific cases, they can be very interesting for certain owners.
90% discount for certain operations on forest estates
The regulation establishes a 90% discount on the gradual AJD fee for public deeds relating to:
- segregations;
- divisions;
- groupings;
- aggregations of forest estates.
The objective is to promote more efficient forest management and combat the excessive fragmentation of certain holdings.
100% discount for certain new building declarations
A 100% discount is also recovered for certain declarations of new construction of old buildings located on forest land.
These measures will be in force, as a general rule, until 31 December 2030, provided that the requirements established by the regulations are met.
Although they do not affect the majority of notarial transactions, they can represent a very significant saving for owners of rural land and forestry operations in Catalonia.
Comparison of AJD Discounts with Law 11/2026
| Discount | % on AJD fee | Operations to which it applies |
|---|---|---|
| Forestry estates | 90% | Segregations, divisions, groupings and aggregations of forestry estates |
| New construction on forestry land | 100% | Declarations of new construction of old buildings on forestry land |
Why are these tax updates important before signing a deed?
Many people believe that going to the notary consists solely of signing a document.
The reality is very different.
Behind every sale, donation, inheritance or asset reorganisation there is important legal and tax planning.
Sometimes, two apparently identical transactions can have a completely different tax treatment depending on:
- the chosen legal form;
- the moment it is formalised;
- the relationship between the parties;
- the regulations in force at that time.
Precisely for this reason, changes such as those introduced by Law 11/2026 can have a considerable economic impact.
Succession planning becomes even more important
More and more families wish to organise the transfer of their assets before death.
It is not only about paying less tax.
Good planning allows:
- reducing future family conflicts;
- speeding up succession;
- protecting certain assets;
- adapting the transfer to the wishes of the owner;
- correctly taking advantage of the tax benefits provided by law.
The reform introduced by Law 11/2026 precisely reinforces this idea: planning before signing is usually much more effective than trying to correct a transaction once it has already been carried out.
Since when have these updates been applied?
The mentioned modifications began to be applied on 14 July 2026, one day after the publication of Law 11/2026 in the Official Gazette of the Generalitat of Catalonia.
However, some measures of the law contain transitional regimes or specific requirements, so it is advisable to analyse each case individually.
Frequently asked questions about Law 11/2026
No. The main modification affects donations mortis causa with immediate delivery, a specific figure regulated by Catalan civil law.
The law does not generally modify the Inheritance Tax, but it does improve the tax treatment of certain transactions that are taxed as acquisitions due to death. Learn more about this tax here:
It may be advisable. If the planning included mortis causa donations or was conditioned by the previous criteria of the Catalonia Tax Agency, it is advisable to study whether the new regulation offers more favourable alternatives.
It is always advisable. Proper legal planning can prevent future problems and allow you to take advantage of the tax benefits provided by current legislation. Contact our notary in donations in Barcelona.
Conclusion
The Law 11/2026 introduces various tax modifications, but one clearly stands out above the others: the new treatment of mortis causa donations with present delivery.
The reform not only improves their taxation but also eliminates an interpretative discrepancy that for years had generated uncertainty among taxpayers and professionals.
Added to this are new reductions in Documented Legal Acts for certain operations on forest estates, confirming the legislator's intention to encourage certain actions through tax benefits.
As with any tax reform, the key is not only to know the law but to know how to apply it correctly to each specific case.
Do you have any questions about how Law 11/2026 affects you?
At JLA Notarios, on the Diagonal in Barcelona, near Passeig de Gracia, we analyse each transaction on a personalised basis so that you can make decisions with the utmost legal certainty and the best understanding of their tax implications.
If you are thinking of making a donation, accepting an inheritance, organising your succession planning or formalising any public deed, we will be happy to advise you before signing.
Contact our team and we will study your case without obligation.
