CIM Tax & Legal
10/1/2026

Entry into force of Law 8/2026 of 2 July on the eradication of asbestos

CIM Tax & Legal | Tax Alert

Redacción CIM Tax & Legal

On 3 October 2026, Law 8/2026, of 2 July, on the eradication of asbestos, will enter into force. The law seeks to remove all asbestos from properties located in Catalonia and minimise the negative effects it may have on people.

Although this legislation is now entering into force, it requires implementing regulations, which have not yet been approved by the Government of Catalonia.

Who does it apply to?

The law applies to all natural and legal persons residing or providing services within the territory of Catalonia who own movable and immovable property in Catalonia.

The obligations set out in the law also apply to professionals involved in the management and removal of asbestos-containing materials, as well as property managers and other professionals linked to the real estate management sector. Likewise, the law directly requires property owners, in their capacity as private individuals, to keep their property free of asbestos-containing materials once their presence has been detected and to take the necessary measures to remove them.

What areas will be affected?

From the date of entry into force, it will be mandatory to provide a certificate confirming the presence or absence of asbestos-containing materials. This requirement will affect the following transactions:

Real estate sales and purchases

  • Any type of real estate sale or purchase, including homes, commercial premises, offices, industrial buildings and even undeveloped land that may be contaminated with asbestos.
  • The certificate must be provided by the selling owner and delivered at the time the property is handed over.

Property leases

  • All types of leases involving any type of property will be affected in the same way as sales and purchases. Therefore, the certificate confirming the presence or absence of asbestos must always be provided.

The use of asbestos was prohibited in 2001, meaning that these types of materials ceased to be used from 2002 onwards. Although it is foreseeable that the regulations implementing the law will provide for an exemption for transactions involving properties dating from after that year, the law itself makes no distinction.

What must the certificate contain and who will issue it?

The content of the certificate will be established through regulations. However, in the absence of such regulations, the certificate must at least certify the presence or absence of visible asbestos, the condition of asbestos-containing materials and the risk they may pose to people.

It has also not yet been determined who will issue the certificate. However, given its content, we understand that it should be issued by an architect, technical architect or engineer who is able to certify that the presence of asbestos is apparent.

What happens if the certificate is not provided?

The legislation includes a penalty regime providing for fines ranging from €100 to €100,000, depending on the seriousness of the infringement.

This penalty regime will not apply until the regulations implementing the Law are approved. However, until they are approved, environmental regulations will apply. Although the Law does not expressly refer to them, we understand that in Catalonia this may be Law 20/2009, of 4 December, on the prevention and environmental control of activities, pending confirmation by the Catalan Government of the applicable replacement legislation.

Therefore, as of the date of its entry into force, the Law raises serious questions regarding its practical application, and it will be necessary to monitor the approval of the regulations implementing it.

In any event, it is foreseeable that, in the case of property transfer transactions, the property registrar may refuse registration if the certificate is not provided.

Update: Yesterday, 30 September, the Generalitat published on its website the basic model of the certificate confirming the presence or absence of visible asbestos. Although the legislation establishes that the content of the certificate and the authority responsible for issuing it will be regulated by means of implementing regulations, according to the publication by the Catalan Waste Agency, the certificate currently made available, in the absence of such regulations, may be issued by “the professional categories covered by Law 38/1999, of 5 November, on Building Regulations (architecture, technical architecture, engineering and technical engineering), according to their respective competences”.

Furthermore, according to this publication, the certificate will be required for properties dating from before 2002. Although these two points are not expressly provided for in the Law, given that they have been officially published on the Generalitat’s website, under the principle of legitimate expectations in relation to the Administration, they should remain valid until the implementing regulations are adopted.