Bràfim updates the municipal capital gains tax ordinance with effects from 2027

The Bràfim City Council has provisionally approved the specific modification of article 7.6 of the fiscal ordinance regulating the tax on the increase in value of urban land (IIVTNU), effective from January 1, 2027. The agreement was adopted in the ordinary plenary session on October 7, 2026, and is published in the Official Gazette of the Province of Tarragona on October 14, 2026, with the reference CVE 2026-09501. The text was signed by the mayor, Xavier Rius Garcia, on October 9, 2026.

In section 6 of article 7, the municipal ordinance regulates the coefficients applied to the land value to determine the taxable base using the objective estimation method. Until now, this section contained a closed table of coefficients by generation period, ranging from 0.14 for increases of less than one year to 0.45 for those equal to or greater than twenty years.

Article 107.4 of the revised text of the Law regulating local treasuries, approved by Royal Legislative Decree 2/2004, of March 5, sets the maximum coefficients and provides for their annual update through a regulation with legal rank. The approved change replaces the table with an express reference to the maximum coefficients in force on the date the tax accrues.

A legal reference instead of a fixed table

The new wording of article 7.6 establishes that, to determine the taxable base by the objective estimation method, the maximum coefficient corresponding to the generation period, as established in article 107.4 of the revised legal text in the wording in force on the date of accrual, shall be applied to the land value.

According to the case file report, this formula allows for the incorporation of successive legal updates without having to modify the ordinance each time and provides clearer regulation both for the management of the tax and for the taxpayers’ knowledge of their obligations.

The modification is limited to this section. The remaining provisions of the ordinance remain in force, and the document’s annex reproduces the consolidated text with the new wording incorporated, for consultation purposes only.

Thirty business days of public exhibition

The agreement was adopted by an absolute majority of the Plenary, and the public information process prior to final approval is now open:

• Public exhibition of the case file for a minimum of thirty business days, counted from the day after the publication of the announcement in the Official Gazette of the Province of Tarragona.
• Simultaneous publication of the announcement on the municipal notice board and making the documentation available on the electronic headquarters throughout the period.
• If no claim is filed, the provisional agreement will become final without the need for a new plenary agreement, with prior certification by the Secretariat.
• If there are any, the Plenary must resolve them and approve the final wording.

The grounds of the file recall that Supreme Court Judgment no. 108/2023, of January 31, established that tax ordinances do not have to undergo the prior public consultation process of Law 39/2015, as they are governed by the special procedure of the revised text of local finances. This does not exclude subsequent public exhibition nor the right to file claims.

Entry into force and tax management

The final provision sets the entry into force on January 1, 2027, provided that the full text has been published in the provincial bulletin beforehand. The publication of the final agreement and the full text must be completed before this date for the regulation to be applicable within the planned timeframe.

In accordance with Law 58/2003, general taxation law, the new regulation will apply to taxable events accrued from the date of entry into force, without altering the legal regime of those accrued previously. The file also provides for communicating the final modification to BASE-Revenue Management to coordinate tax management instruments and update the transparency portal with the approved text and the consolidated version.

Against the resolution, which exhausts administrative remedies, a contentious-administrative appeal may be filed within two months before the Court of First Instance of Tarragona, or, optionally, a motion for reconsideration before the same body within one month.

The IIVTNU is the tax that levies the increase in value of urban land when transferred, and the applicable coefficient is the factor that most influences the final quota. With this modification, taxpayers in Bràfim will see the tax calculated using the legal maximums in force at any given time, without having to wait for the council to retouch the ordinance every time the State updates the coefficients.

Source: Official Bulletin of the Province of Tarragona, October 14, 2026, section I, pp. 1-6 (official reference: CVE 2026-09501).