Aceuchal approves the funeral services fee for the municipal cemetery

The Aceuchal City Council has definitively approved the Fiscal Ordinance regulating the fee for funeral services in the municipal cemetery, a text that establishes the rates that residents will pay for niches, columbariums, graves, and other services of the cemetery. The agreement was adopted by the Plenary of the Corporation in the session of September 3, 2026, and was published in full in the Official Gazette of the Province of Badajoz number 203, of Thursday, October 22, 2026, under Announcement 4184/2026 of the Local Administration section.

The initial approval did not raise any claims during the public exhibition period, therefore the agreement became definitive and the ordinance will be executive without further formalities once published in the provincial gazette and on the municipal notice board. The announcement is issued in compliance with Article 17 of RDL 2/2004, of March 5, which approves the revised text of the Law Regulating Local Treasuries, and reproduces the entirety of the articles, consisting of 21 articles.

Legal basis and scope of application

The regulation is issued under the authority recognized in Article 106 of Law 7/1985, of April 2, regulating the bases of the local regime, and Article 58 of Law 39/1988, of December 30, in compliance with Articles 15 to 19 of the Law Regulating Local Treasuries itself. The taxable event consists of the provision of the services detailed in the tariff, and the fee is compatible with that of urban planning licenses and with the Tax on Constructions, Installations and Works.

The obligation to contribute arises upon authorizing the funeral right or the services in the cemetery and, periodically, when dealing with conservation rights. The vacant estate of the deceased, their heirs or successors, or the persons representing them are obligated to pay.

Approved tariffs

Article 3 establishes the following amounts:

• Temporary niches for five years: 150.00 euros.
• Permanent niches for fifty years: 700.00 euros.
• Acquisition of reusable niches for fifty years: 300.00 euros.
• Acquisition of columbariums: 200.00 euros.
• Transfer of niche or exchange in ownership: 42.00 euros.
• Burial rights in niches: 80.00 euros; in columbariums: 40.00 euros.
• Opening of niche or grave, installation of headstone, and transfer of remains: 10.00 euros each.
• Annual conservation fee for niches and columbariums: 10.00 euros.

Article 4 adds a conservation and cleaning fee with annual periodicity. Temporary graves are granted for five years and permanent ones for fifty, renewable, without in any case representing a right of ownership according to Article 348 of the Civil Code.

Deadlines, transfers and exemptions

Fees accrue from the application and delivery of the title or permit by the designated municipal official. Temporary and permanent graves are granted by the Mayor, while pantheons and mausoleums require the agreement of the Plenary, these being delegable powers. The concessionaire of land for a pantheon must pay within thirty days following the concession agreement, obtain the building permit within six months, and begin work within three months of its issuance; if one year passes without the work commencing, it is understood as a waiver, with the loss of the amounts paid.

Transfers require prior approval from the City Council via a request signed by the transferor and the concessionaire, and transfers by inheritance among necessary heirs or direct line are recognized. Regarding exemptions, poor families of solemnity are exempt from payment for burial in a temporary grave and, on a permanent basis, those who have obtained the title of adopted or favorite children of the municipality and those deceased in acts of defense of public order, persons, or municipal assets.

Validity and Processing

The published text includes a validity section that places the entry into force of the ordinance on January 1, 1999, a date that appears literally in the announcement and refers to the original wording of the regulation, while the final approval agreement is dated September 3, 2026. The document appears signed by the Mayor-President, Sergio Gordón Lozano.

The ordinance also incorporates a regime of infractions and fraud that refers to the City Council’s General Ordinance for Management, Collection, and Inspection and, subsidiarily, to the General Tax Law, and provides that uncollectible fees shall be governed by the Collection Regulations.

The full publication of the ordinance closes the administrative procedure and provides legal certainty to the residents of Aceuchal who contract funeral services, as they now know in writing the exact cost of each service, the deadlines for the concession and renewal of graves, and the applicable exemption cases in the municipal cemetery.

Source: Official Gazette of the Province of Badajoz, No. 203, October 22, 2026, Local Administration, pp. 2-5 (official reference: Announcement 4184/2026).