Arnedo provides a rebate of up to 95% on the construction and works tax

The Arnedo City Council has finalized the agreement to modify Fiscal Ordinance No. 4, which regulates the Tax on Constructions, Installations, and Works (ICIO), establishing rebates between 20% and 95% on the tax quota. The agreement, initially adopted by the Plenary in an ordinary session on July 22, 2026, is now published in the Official Gazette of La Rioja (BOR) No. 219, dated November 12, 2026 (reference BOR-A-20261112-III–4300). The ordinance comes into effect upon the publication of its full text in the official gazette.

The file, processed under number 2/2026/ORDFIS, underwent public exhibition through announcements on the municipal Edicts Board, in BOR No. 143, dated July 29, 2026, and in the Diario de La Rioja on September 22, 2026. The 30-day period concluded on November 4, 2026, with no recorded allegations, suggestions, or claims from interested parties, thus the provisional agreement was made final.

The entry into force complies 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 agreement is final in administrative proceedings, and a contentious-administrative appeal may be filed against it before the Contentious-Administrative Section of the Court of First Instance within two months from the day following its publication.

Protected Housing: from 20% to 25%

The new wording of Article 4 of the ordinance, included in Annex I of the announcement, sets two rebates for protected housing:

• 20% for constructions, installations, or works referring to official protected housing.
• 25% when dealing with official protected housing under a special regime.
• In buildings with different types of protection, the rebate is applied proportionally to the number of dwellings of each type.

Up to 95% for municipal interest, industrial estates, and the Old Town

Section c) regulates a rebate of up to 95% for works declared of special municipal interest or utility due to social, cultural, historical-artistic circumstances, or employment promotion, with three scales:

• 95% for works intended for the relocation of companies or entities located in the residential urban center to industrial estates.
• 90% for the rehabilitation and improvement of buildings and construction within the Old Town. The scope comprises the area delimited in plans P.2.4 and P.2.5 of the ‘Arnedo 2035’ General Municipal Plan and, as a guideline, the surroundings of the streets Isidoro Gil de Muro, San Francisco de Asís, Santa Clara, Palacio, San Miguel, Peñuela, Bodegas, Sol, Pollos, Buenavista, and Vía Crucis.
• 50% for public or private equipment and infrastructure providing educational, health, care, social, cultural, or sports services, as well as actions on hydraulic infrastructure.

The granting of these bonuses corresponds to the Plenary of the Corporation, upon request by the taxpayer, which must be accompanied by a justifying report of the concurrent circumstances and supporting documentation of the classification, protection, or interest.

Private investments and solar energy

The ordinance maintains two 50% bonuses granted upon request, the granting of which corresponds to the Mayor’s Office:

• Works linked to plans for the promotion of private investment in infrastructure, including adaptations of industries and businesses, changes of activity, and the creation of new industries, businesses, and business and service activities installed in the city.
• Works that incorporate thermal or electrical solar energy utilization systems, conditional upon the low-voltage installation certificate and registration with the department of the General Directorate for Energy Transition and Climate Change, and limited to urban properties on urban land.

Obligations and municipal control

Beneficiaries must keep the building in proper physical condition and maintain the authorized conditions of use or purpose. If the works that constitute the objective aspect of the bonus are not executed, the unpaid portion of the tax must be paid along with late payment interest, and the municipal Administration may verify the adequacy of what has been executed. None of the regulated bonuses may be applied simultaneously to the same construction, installation, or work. The announcement appears signed in Arnedo on November 10, 2026, by the General Secretary, Aroa Pujada Vilches.

The modification comes at a time when construction prices are conditioning the activity of developers and individuals in the locality, and it expands the margin for tax savings both for those building protected housing and for companies that decide to relocate their activity from the urban center to industrial estates. The 90% bonus in the Old Town adds a direct incentive for the rehabilitation of the area delimited by the general plan.

Source: Official Gazette of La Rioja, no. 219, of November 12, 2026, section III (Other provisions and acts), pp. 19219-19221 (official reference: BOR-A-20261112-III–4300).