Spain: Regional tax and infrastructure updates for 2027

Various Spanish municipalities and the Junta de Andalucía have announced fiscal and infrastructure changes scheduled for 2027. In Andalusia, the Junta plans to reduce the Property Transfer Tax (ITP) for second-hand homes from 7% to 6.75%, with a goal of reaching 6% by 2030. Additionally, a progressive reduction of the regional income tax (IRPF) is planned for incomes below 60,000 euros.

In Catalonia, the Comuns parliamentary group is proposing improvements to the R4 railway line, including increased peak-hour frequency and the potential splitting of the line into north and south sections to reduce delays. Meanwhile, local municipalities are adjusting municipal taxes: Calafell will increase its Property Tax (IBI) by 1.8% and its waste tax by 55% to cover rising costs, while Les Borges will freeze waste tax rates for 95% of households, targeting increases toward large businesses and service providers.

Other local developments include Marbella, which is slightly reducing the IBI for the leisure and hospitality sectors while maintaining rates higher than 2024 levels, and Jerez de la Frontera, where a new waste tax based on property value has sparked debate regarding its impact on single-person households versus large families.