Skip to content
BOE-A-2026-23387 ·9 November 2026 ·Act High impact
Tax

Taxpayers and companies in Castilla-La Mancha: changes to IRPF, Property Transfer Tax, and administrative procedures

Law 1/2026 of Castilla-La Mancha introduces a comprehensive reform of various administrative and tax matters in the autonomous community. The law modifies key laws regarding Personal Income Tax (IRPF), Property Transfer Tax and Stamp Duty, and Law 8/2013 on the Protection of the Legal Certainty of Interested Parties (art. 9 to 9 nonies). It also repeals Decree 63/2005 and updates various administrative procedures and supply management.

In 3 key points

  1. General entry into force on 31 March 2026, subject to exceptions in final provision 6 (disposición final)
  2. Extension of legal certainty protection through the addition of articles 9 octies and 9 nonies to Law 8/2013 (ref. indice BOE)
  3. Repeal of Decree 63/2005 of 24 May (ref. indice BOE)

How it affects those involved

For individuals, the regulation alters the framework for regional taxes such as Personal Income Tax (IRPF) and Property Transfer Tax, affecting the tax burden in accordance with new amendments to sectoral laws. Companies and professionals must adapt to new provisions regarding electronic administration and administrative procedures that modify supply management and urban planning laws. The legal certainty of stakeholders is strengthened by the addition of new articles (9 octies and 9 nonies) to Law 8/2013.

Frequently asked questions

From when do these measures enter into force in Castilla-La Mancha?
The regulation entered into force on 31 March 2026, with the exception indicated in final provision 6.
Which regional taxes are affected by this law?
The law modifies provisions relating to Personal Income Tax (IRPF) and Property Transfer and Documented Legal Acts Tax.

Lifecycle

2026-11-09PublishedPublished in the BOE
2026-03-31Into forceComes into force (disposición final)
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BMC.
Book your free first meeting