Alcoy approves the 2027 fiscal review with a surcharge on the IBI

The Alcoy City Council has provisionally approved the modification of the organization of its municipal taxes for the 2027 fiscal year, a package that includes the new ordinance regarding the surcharge of up to 50% of the net quota of the Real Estate Tax. The agreement was adopted in the plenary session on November 6, 2026, and is published as an edict in the Official Gazette of the Province of Alicante number 214, dated November 10, 2026, with reference 8658/2026.

The file is now subject to public consultation in accordance with Article 17 of Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law regulating local treasuries. The processing directly affects all taxpayers in the municipality, who will see the rules determining how much they pay for their properties, vehicles, works, or municipal services updated starting from the next fiscal year.

The ordinances being modified

The plenary agreement comprises about twenty regulatory tax ordinances, including those for the main municipal taxes:

• Real Estate Tax (IBI).
• Surcharge of up to 50% of the net IBI quota provided for in Article 72.4 of RDLeg. 2/2004, which develops Article 3.4 of the Real Estate Tax Ordinance.
• Mechanical Traction Vehicle Tax (IVTM).
• Tax on Constructions, Installations, and Works (ICIO).
• Tax on the increase in value of urban land (capital gains tax/plusvalía).

Along with the taxes, the revision extends to fees for the removal, towing, and impounding of vehicles and immobilization with wheel clamps; cemetery; collection, transport, and treatment of waste; education at the Municipal Conservatory of Music and Dance and the Municipal School of Fine Arts; issuance of administrative documents; examination fees and participation in selection processes; and civil marriage celebrations.

The list is completed with fees for environmental licenses, responsible environmental declarations, and communications of harmless activities; sewerage; driveways and public road reservations for parking, loading, or unloading; special use of the airspace, surface, and subsoil of the local public domain; non-sedentary sales; and the general fee for private use or special exploitation of the local public domain.

Thirty days to file objections

The full text of the modification file for the 2027 Tax Ordinances will be on display for a period of 30 days so that interested parties may examine it and present any objections they deem appropriate. The edict was signed in Alcoy on November 6, 2026, by the mayor, Antonio Francés Pérez.

Once that period has elapsed without allegations, the ordinances will be considered definitively approved, without the need for a second plenary pronouncement. In that case, they will enter into force on the day following the full publication of their text in the Official Gazette of the Province of Alicante and will be applicable from January 1, 2027.

Impact for taxpayers

The revision arrives with the IBI surcharge as the main novelty, a figure that taxes the net quota of properties with up to an additional 50% and whose own ordinance is now developed specifically. The calendar is relevant for the residents and companies of Alcoy: any change in rates, bonuses, or tariffs approved in this file will govern the receipts and settlements of next year, so the public exhibition period is the only opportunity to challenge or refine the content before it acquires a definitive character.

Source: Official Gazette of the Province of Alicante, No. 214 of November 10, 2026, section III. Local Administration, pág. 1-2 (official reference: 8658/2026).