Alcubillas definitively approves its new waste tax with fixed fees

The Alcubillas City Council has made final the plenary agreement for the imposition of the tax for the collection, transport, and treatment of waste and the fiscal ordinance regulating it, as no claims were filed during the public exhibition period. The approval is published in the Official Gazette of the Province of Ciudad Real no. 214, dated November 5, 2026, in announcement number 3557, with the full text of the ordinance (official reference: mJWNSPxWD579f0F2K8sV). The announcement appears signed by the Head of the B.O.P. Office, Pablo Salazar Sánchez, on November 4, 2026.

From the provisional agreement to the final regulation

The published text recalls that the plenary agreement was initially provisional and that, after the public exhibition period passed without allegations, it is automatically elevated to final status, in compliance with article 17.4 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The ordinance is further based on articles 133.2 and 142 of the Constitution, Law 7/1985, of April 2, regulating the Bases of the Local Regime, and Law 7/2022, of April 8, on waste and contaminated soils for a circular economy.

The taxable event is the mandatory provision of the collection, transport, and treatment service for municipal domestic waste from homes, accommodations, and premises where any industrial, commercial, professional, or artistic activity is carried out. The tax accrues even if the service is not used, provided it is established and operational; properties with the status of a plot are excluded, including fenced areas without permanent construction or an active water connection and meter.

Annual fees according to the type of property

The tax quota is a fixed amount per housing unit or premises, determined by the number of residents in homes and by the type of activity in premises:

• Group 1. Home with 0 to 9 residents: 46.75 euros per year.
• Group 1. Home with 10 or more residents: 63.75 euros per year.
• Group 2. Plot or property used for purposes other than housing or economic activities: 46.75 euros per year.
• Group 3. Premises for the development of economic activities: 63.75 euros per year.

If the office or establishment is located within the same home without separation, only the corresponding quota applies, which includes that of the first heading. The quotas cover up to 160 liters of waste per day; if the service inspection detects a significantly higher usage, the City Council may increase the quota by 0.2 euros per year for each excess liter or fraction, with notification to the interested party. Extraordinary services requested will have the quota set by the City Council upon approval, using the approved tariffs as a reference.

Census, annual collection, and 2011 repeal

Taxpayers are the natural or legal persons and entities referred to in Article 35.4 of Law 58/2003, of December 17, General Taxation, who request or benefit from the service at the time of accrual, understood as those listed as users of the drinking water supply; for activities with municipal authorization or license, the holders shall be the taxpayers. The owner of dwellings or premises acts as a substitute for the taxpayer and may pass the fees on to the users.

Fees accrue on a periodic annual basis on January 1 of each fiscal year and are collected via a receipt derived from the registration during the voluntary period; once this period has elapsed, collection proceeds via the enforcement procedure (vía de apremio). Changes in ownership take effect at the beginning of the following tax period.

The repealing provision nullifies the fiscal ordinance regulating the fee for domestic waste collection, approved by the Plenary of Alcubillas and published in the BOP Ciudad Real no. 144, of November 30, 2011. An administrative-law appeal may be filed against the agreement within two months from the day following the publication of the announcement, before the High Court of Justice of Castilla-La Mancha, based in Albacete.

Impact for residents and premises

The entry into force of the new ordinance replaces a fifteen-year-old system and establishes, for the first time, differentiated rates based on the number of residents and the use of the property, which affects the annual receipt of all dwellings, plots, and premises in the municipality. The chosen framework, linked to Law 7/2022, responds to the requirement that municipalities cover the actual cost of the waste service.

Source: Official Gazette of the Province of Ciudad Real, no. 214, of November 5, 2026, section I. Local Administration. City Councils, pág. 28-30 (official reference: mJWNSPxWD579f0F2K8sV, announcement number 3557).