Batea provisionally approves the special contributions ordinance and opens the period for allegations

The City Council of Batea has provisionally approved the general tax ordinance regulating special contributions, the tax instrument through which residents finance part of municipal works. The agreement was adopted in an ordinary plenary session on September 28, 2026, and is published in the Official Gazette of the Province of Tarragona on October 9, 2026 (official reference CVE 2026-09150, pp. 1-2). The text is now on public display for 30 business days so that interested parties may examine the file and submit any claims they deem appropriate.

A process with 30 days for allegations

The municipal announcement presents the agreement so that the legitimate parties according to Article 18.1 of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law regulating local treasuries (TRLRHL), may consult the file and formulate allegations. The deadline is 30 business days.

The publicity of the agreement is carried out through three simultaneous channels:

• The Official Gazette of the Province of Tarragona.
• The corporation’s notice board.
• The transparency portal of the Batea City Council.

Prior reports and legal support

The file incorporates the report from the Intervention Area, issued in accordance with Article 7 of Organic Law 2/2012, of April 27, on budgetary stability and financial sustainability, and Article 129.7 of Law 39/2015, of October 1, on the common administrative procedure. It also includes the report from the entity’s Secretary, in accordance with Article 3 of Royal Decree 128/2018, of March 16, which regulates the legal regime of Local Administration officials with national qualification.

The legal grounds invoked are:

• Article 15 of the TRLRHL, regarding the imposition and suppression of own taxes and the approval of tax ordinances.
• Article 16 of the TRLRHL, which establishes the minimum content of the ordinances.
• Article 17 of the TRLRHL, which grants the Corporation’s Plenary the competence to approve them.
• Article 47.1 of Law 7/1985, of April 2, regulating the bases of the local regime, which requires a simple majority of the members present.
• Article 10 of Law 19/2014, of December 29, on transparency, access to public information, and good governance.

The file expressly notes that the ruling of the Supreme Court of January 31, 2023, establishes as an interpretative criterion that Article 17 of the TRLRHL constitutes special legislation due to the subject matter and that, therefore, it does not require following the prior public consultation procedure of Article 133.1 of Law 39/2015 (LPACAP).

What the ordinance must regulate

In accordance with Article 16 of the TRLRHL, the minimum content of the ordinance covers:

• The determination of the taxable event, the taxable person, the responsible parties, exemptions, reductions, and bonuses.
• The taxable and liquidable base, the tax rate or tax quota, the tax period, and the accrual.
• The declaration and payment regimes.
• The dates of approval and the start of application.

The approval agreements for tax ordinances must be adopted simultaneously with those fixing the elements they regulate. The full text of the ordinance is attached as an annex to the file.

Without claims, automatic definitive approval

Once the public exhibition period has ended, if no claim or allegation is presented, the agreement will be understood as definitively adopted without the need for a new plenary agreement. Subsequently, the full text of the ordinance will be published in the Official Provincial Gazette, on the corporation’s notice board, and on the municipal transparency portal.

The announcement was electronically signed by the mayor, Joaquim Paladella Curto, on September 30, 2026. No type of appeal may be filed against this non-qualified administrative procedural act.

The relevance of the news is direct for the residents of Batea: special contributions are the tax levied on those who benefit specifically from a municipal work or service, so this ordinance will determine how the cost of future public works in the municipality is distributed. The 30-business-day period is the only window to discuss the text before it is definitively approved.

Source: Official Provincial Gazette of Tarragona, October 9, 2026, section I, pp. 1-2 (official reference: CVE 2026-09150).