The Parliament corrects errors in Law 11/2026 and empties Article 21

The Parliament of Catalonia has published in the Official Gazette of the Generalitat de Catalunya (DOGC no. 9763, of October 2, 2026) the correction of errors for Law 11/2026, of July 9, on fiscal, financial, administrative and public sector measures. The rectification, signed at the Parliament Palace on September 15, 2026, by president Josep Rull i Andreu and second secretary Juli Fernàndez Olivares, amends a dozen provisions and leaves article 21 without content. The original text had been published in DOGC no. 9706, of July 13, 2026.

Law 11/2026 is the regulation that accompanies the Generalitat’s budgets for 2026 and deploys fiscal, financial, administrative and public sector measures. The correction of errors is the mechanism provided to amend material defects in the published text without altering the content approved by the chamber. The same issue of the DOGC includes a parallel correction of Law 10/2026, of July 9, on the budgets of the Generalitat de Catalunya for 2026 (CVE-DOGC-A-26273052-2026).

Article 21 is left without content

The most relevant correction is that of article 21: where the entire text of the article appeared, it must now say “Article 21 [without content]”. This is an amendment that completely empties the provision.

Article 39, section 14, regarding subsidies, is also rectified: where it spoke of “simple competitive bidding” and “successive granting”, the correct text speaks of “simple non-competitive bidding” and “non-competitive bidding with successive granting”.

Housing, leases and subsidies

Several corrections affect the housing and leasing part of the law:

• Article 87, letter f: the reference to “judicial” debts is removed and the burden of debts “with economic impact or on the housing” is left.
• Article 100, section 23: very serious infractions for exceeding the maximum income change from occurring when the difference is “equal to or less than thirty percent” to when it is “greater than thirty percent”.
• Article 128: the extension of assignments until December 31, 2028, is expanded to those ending during 2026 “or the year 2027”.
• Article 144, sections 1 and 2: the modifications to Decree 157/2010, of November 2, must refer to articles 41 and 47 “of the annex” of the decree.

Adjustments to references and signatures

The remaining amendments are technical:

• Article 91, paragraph 1: the report moves from the Directorate General of Urbanism to the directorate general competent in matters of territorial planning and urbanism.
• Third additional provision: the reference to article 25.3 of the Budget Law is corrected to article 25.4.
• Repealing provision, paragraph 2, letter f: letter g of paragraph 3 of article 7 of Law 13/2009, of July 22, of the Housing Agency of Catalonia is added.
• Repealing provision, paragraph 3, letter g: the text is punctuated and the reference to the annex of Decree 157/2010 is added.
• Fifth final provision, rubric: “Promotion of the House of Audiovisual Creation and Production Trades” becomes “Promotion of the Reus Trade School”.

The correction affects the legal certainty of tax and subsidy regulations, as some changes alter the meaning of current precepts: the regime of very serious infractions regarding income withholding, the procedures for granting subsidies, and the validity of personnel assignment extensions. Legal operators and subsidy recipients must work with the corrected text, which replaces the one published in July.

Source: Official Gazette of the Generalitat de Catalunya, no. 9763, October 2, 2026, General Provisions (Section I), pp. 1-4 (official reference: CVE-DOGC-A-26273051-2026).