Arjonilla approves the new tax ordinance for the Economic Activities Tax

The Arjonilla City Council (Jaén) has provisionally approved the new Fiscal Ordinance regulating the Tax on Economic Activities (IAE), as well as the repeal of the existing ordinance once the new one definitively enters into force. The agreement was adopted by the Plenary of the City Council in an ordinary session held on September 11, 2026, and is published in the Official Gazette of the Province of Jaén, number 180, dated September 16, 2026, page 13728, with reference 2026/4295.

The announcement is signed by the mayor-president, Luis Miguel Carmona Maroto, who makes the plenary agreement known and opens the public information process. The measure affects all economic activities carried out in the municipality, as the IAE taxes the exercise of business, professional, and artistic activities.

Legal Framework and Public Exhibition Process

The processing is supported by Article 17.2 of Royal Legislative Decree 2/2004, of March 5, which approves the Recast Text of the Law Regulating Local Treasuries. In accordance with this provision, the file is submitted for public information for a period of thirty days, counted from the day following the insertion of the announcement in the Official Gazette of the Province.

During this period, interested parties may examine the file and submit any claims and suggestions they deem appropriate. The period is calculated from the day following the publication of the announcement in the provincial gazette.

Effects of Definitive Approval

The ordinance will be definitively approved if, after the public exhibition period, no claims have been submitted. In that case, the new ordinance will replace the current one, which will be repealed once the new one definitively enters into force.

The key points of the procedure are:

• Decision-making body: Plenary of the Arjonilla City Council, in the ordinary session of September 11, 2026.
• Period for allegations: 30 days from the day following the publication in the BOP of Jaén.
• Legal basis: Article 17.2 of Royal Legislative Decree 2/2004, of March 5.
• Effect: Automatic definitive approval if there are no claims.
• Official reference: 2026/4295, BOP of Jaén No. 180, p. 13728.

Relevance for the Municipality

The new IAE fiscal ordinance updates the local tax framework affecting shops, professionals, and companies in Arjonilla, and its definitive approval will entail the repeal of the previous regulation. Taxpayers and interested entities have one month to review the text and formulate allegations before the agreement becomes final.

Source: Official Gazette of the Province of Jaén, No. 180, September 16, 2026, Local Administration, p. 13728 (official reference: 2026/4295).