Overview

• The singular financing pact signed in July promises greater fiscal autonomy but implementation has stalled over legal and institutional barriers.
• The Association of Inspectors of Hacienda formally rejected any transfer of state tax inspectors to the Agencia Tributaria de Cataluña, blocking key staffing plans.
• Implementation requires amendments to three organic laws governing regional financing, common-regime autonomies and tax cession in the Congress of Deputies.
• The Agencia Tributaria de Cataluña currently employs 875 workers, lacks in-house IT staff and must recruit thousands more officials by 2028 to handle IRPF and other taxes.
• Investiture partners Junts, Compromís and Chunta along with several autonomous communities have voiced opposition, putting the necessary congressional majority at risk.