Public opening of information on the 2027 tax ordinances

The Amer City Council has opened the public exhibition period for the modifications to the tax ordinances for the 2027 fiscal year, provisionally approved by the corporation’s Plenary. The announcement is published in the Official Gazette of the Province of Girona number 212, dated November 4, 2026 (official reference BOP-2026_0_212_9434, edict number 9434), and opens a 30-day period for interested parties to examine the file and submit any claims they deem appropriate.

The agreement was adopted in compliance with Article 17 of the revised text of the Law regulating local treasuries, approved by Royal Legislative Decree 2/2004, of March 5, and affects file X2026001138. The document is signed by the mayor-president, M. Rosa Vila Juanhuix, with an electronic signature date of October 30, 2026, and states that the modification was approved in the ordinary session of the Plenary on October 22 with the legally required quorum.

Six ordinances subject to review

The modifications affect six municipal tax figures, including both taxes and fees:

• Tax Ordinance No. IV.3, regulating the tax on mechanical traction vehicles (IVTM).
• Tax Ordinance No. IV.4, regulating the tax on constructions, installations, and works (ICIO).
• Tax Ordinance No. IV.5, regulating the tax on the increase in value of urban land (IIVTNU).
• Tax Ordinance No. V.II.3, regulating the fee for the provision of the municipal waste management service.
• Tax Ordinance No. V.II.6, regulating the fee for the municipal cemetery service.
• Tax Ordinance No. V.II.12, regulating the fee for animal registration, control, and collection services.

The list combines the three local taxes on assets and activities with three basic service fees, meaning the review affects vehicle and property owners as well as users of waste, cemetery, and animal management services.

Thirty days to examine the file and claim

The public exhibition period is 30 calendar days starting from the day after the publication of the announcement in the Official Gazette of the Province. During this period, the provisional agreements and approved ordinances will be deposited at the City Council Secretariat.

Persons who have a direct interest or who are affected may examine the file and submit claims, under the terms of Article 18 of the revised text of the Law regulating local treasuries. The procedure is also based on Article 49.b) of Law 7/1985, of April 2, regulating the bases of the local regime, and Article 178 of Legislative Decree 2/2003, of April 28, which approves the revised text of the Municipal and Local Regime Law of Catalonia.

If no claim is submitted during the public exhibition period, the provisional agreements will remain definitively approved without the need for any new agreement from the Plenary. Otherwise, the allegations submitted must be resolved before the definitive publication of the ordinances.

Other economic procedures in the same bulletin

The same issue of the bulletin includes another economic file from the council: the initial approval of credit modification number 3SC 04/2026 of the current municipal budget, agreed upon by the Plenary in the session of October 28, 2026, and published with the reference BOP-2026_0_212_9428. In this case, the public exhibition is for fifteen days, for the purposes of article 177.2 in relation to article 169.1 of the same revised text of local finances.

The coincidence of the two procedures confirms that the fourth quarter of the year is the time when the municipality closes the fiscal and budgetary framework under which it will operate throughout 2027.

The news has a direct effect on all taxpayers of Amer: the ordinances set the rates and quotas that will be collected starting January 1, 2027, and the 30-day period is the only window to discuss them before they become definitive. Any affected resident or entity wishing to challenge a bonus, a rate, or a quota must do so now, in writing and before the municipal Secretariat.

Fuente: Official Bulletin of the Province of Girona, no. 212, November 4, 2026, Local Administration - City Councils, p. 1 (official reference: BOP-2026_0_212_9434).