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The Law 2/2026 modifies Article 5 of Law 5/2025, extending the scope of tax transfer in Galicia. The Personal Income Tax (IRPF) is affected from January 1, 2025, with a requirement to adjust for taxpayers with income over 50,000 EUR (art. 2.1). The adjustment period is three months from entry into force (art. 4).
Taxpayers with income above €50,000 must amend their IRPF declarations within three months, otherwise face fines of up to €1,500 for non-compliance (art. 4). Tax authorities may require proof of income. Individuals and SMEs in Galicia affected must review their declarations and fiscal documentation (art. 2.1).
The tax team reviews your specific situation.
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