Alegría-Dulantzi opens the review of the IBI ordinance to allegations

The Alegría-Dulantzi City Council has opened the public information period for the modification of the tax ordinance regulating the Real Estate Tax (IBI). The initial approval was adopted by the municipal Plenary in an ordinary session on October 7, 2026, and the announcement is published in the Official Gazette of the Historical Territory of Álava (BOTHA) number 120, corresponding to October 19, 2026, with official reference 2026_120_02917. Interested parties have thirty days to examine the text and submit claims.

Legal framework and scope of the modification

The corporation initially approved the change in the IBI ordinance under articles 49 and 70.2 of Law 7/1985, of April 2, Regulating the Bases of Local Regime, and article 56 of the Revised Text of the Local Regime. The agreement is now subject to the mandatory public information procedure before its final approval.

The announcement does not detail the specific content of the modification in its text—neither tax rates nor bonuses—but instead refers to the full text deposited for consultation. It is, therefore, a revision of the municipal tax ordinance affecting all owners of real estate within the municipal district, both urban and rural, as the IBI is a mandatory tax under municipal management.

Thirty days to examine and appeal

The public information period is thirty (30) days, counted from the day following the insertion of the announcement in the BOTHA. During this period, any interested party may consult the file and formulate the allegations they deem appropriate.

• In-person examination: at the municipal offices of the Alegría-Dulantzi City Council.
• Electronic consultation: at the municipal electronic office, at the address https://alegria-dulantzi.egoitzaelektronikoa.eus/info.0.
• Deadline: 30 days from the day following the publication of the announcement in the BOTHA.
• Body that initially approved: the Plenary, in an ordinary session on October 7, 2026.

The announcement was signed in Alegría-Dulantzi on October 9, 2026, by the mayor, Joseba Koldo Garitagoitia Odria.

Final approval without express agreement

If no claim is submitted within the specified period, the modification of the IBI tax ordinance will be definitively approved without the need for an express agreement from the Plenary. This is the effect provided for in the local regime regulations for public information procedures that receive no allegations.

In the same session on October 7, 2026, the Plenary of Alegría-Dulantzi also initially approved the modification of the ordinance regulating the collection of municipal waste, published in the same issue of the BOTHA with reference 2026_120_02913. In this case, the period is thirty business days and allegations must be addressed to the mayor and submitted electronically through the general electronic registry of the city council, in accordance with Article 133 of Law 39/2015, of October 1.

Impact for taxpayers

The revision of the IBI (Property Tax) ordinance is the procedure that establishes the rules for a tax paid annually by all property owners in the municipality; therefore, any change in the text directly affects the bill paid by households and local businesses. The allegations period is the only formal opportunity for property owners and neighborhood associations to raise objections before the regulation is finalized, and the fact that final approval can occur automatically makes it especially relevant to submit written statements within the 30-day period.

Source: Official Gazette of the Historical Territory of Álava (BOTHA), No. 120, October 19, 2026, Section II - Local Administration, p. 1 (official reference: 2026_120_02917).