The reduction of the regional IRPF that the Xunta anticipates for 2027 still does not have text in the DOG, so no Galician self-employed person can calculate how much they will save.
According to Merca2, the reduction of the regional IRPF in Galicia planned for 2027 still does not have a published scale in the Diario Oficial de Galicia, meaning there are no official figures for a self-employed person to calculate their savings. The Xunta's budget project affects the first four brackets of the regional scale, the only one that the community can modify.
The reduction is 0.25 points in each of those brackets, according to the interpretation by the BNG. The spokesperson for Facenda of the group in the Galician Parliament, Noa Presas, has described it as ridiculous and accused the Xunta of implementing policies for the wealthy. The state scale remains unchanged, so the final relief is less than what the term IRPF reduction suggests.
The BNG also argues that inflation absorbs this cut. According to their data, without deflating the rate, the average IRPF payment in Galicia rose from 6,000 to 6,741 euros in a year, an increase of 12.4%. These figures come from the opposition, with no published breakdown.
As a point of reference, a self-employed person on direct estimation with a 20,000 euros general base would save around 50 euros a year if this reduction is confirmed, based on the taxable base. The reduction does not alter the model 130, which is calculated with 20% of the net income, and its effect will be seen in the model 100.
There are three practical points. If the project fails and new budgets are not approved, the current scale is extended and the reduction disappears. The approved scale would apply, unless the regulation states otherwise, to incomes from 2027, which are declared in 2028. And the reduction does not affect the regional deductions of Galicia, which are applied in model 100.
Until the DOG publishes the scale, any circulating calculation is an estimate. It is advisable not to include the reduction in cash flow forecasts or in investment planning before the approved regulation exists.
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