Córdoba submits the 2027 fiscal ordinances for public exhibition

The Córdoba City Council has opened the public exhibition period for the renewal of its fiscal organization for the 2027 financial year, after the Plenary provisionally approved the agreements of the file in the ordinary session on October 15, 2026. The official announcement is published in the Official Gazette of the Province of Córdoba number 202, corresponding to October 19, 2026, on page 15002, with the reference BOP-A-2026-3518. Taxpayers in the capital have 30 business days to examine the file and submit claims.

The procedure is governed by Article 17 of Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law regulating Local Treasuries. Paragraph 2 of this provision requires the provisional approval agreement to be published in the official gazette, while paragraph 1 recognizes the right of interested parties to examine the file and formulate claims. The announcement does not detail the number or the specific content of the agreements that make up the renewal, nor the resulting rates for each tax figure: it is limited to identifying the file as “Renewal of the Fiscal Organization of the Córdoba City Council for the 2027 financial year.”

Provisional approval in plenary session

The deciding body is the Plenary of the Córdoba City Council, which, in its ordinary session on October 15, 2026, proceeded with the provisional approval of the agreements comprising the file. This is, therefore, a provisional and not a definitive agreement: the 2027 fiscal organization is not yet finalized and remains subject to the public exhibition process.

The announcement is signed by the Deputy Mayor delegated for Finance, Economy, and Employment, Blanca Torrent Cruz, with the approval of the Secretary General of the Plenary, José Alberto Alcántara Leonés, and is dated Córdoba, October 15, 2026. The electronic signature of the document is dated October 19, 2026, with the secure verification code 6B6F 5058 E38F 4D44 C596.

Thirty business days and place of consultation

The public exhibition period is 30 business days and is open so that any interested person may examine the file and submit as many claims as they deem appropriate. The consultation takes place at the offices of the Tax Management Body of the City Council, located on the 2nd floor.

• Period: 30 business days of public exhibition.
• Location: offices of the Tax Management Body (2nd floor).
• Object: provisional approval agreements for the renewal of the fiscal organization for 2027.
• Applicable regulation: Article 17 of Royal Legislative Decree 2/2004, of March 5.

Automatic elevation to definitive status without claims

Article 17.3 of the consolidated text establishes that, if no claim has been filed after the deadline, the agreements shall be understood as automatically elevated to final status, without the need for a new plenary pronouncement. The announcement expressly includes this consequence, such that silence during the 30 business days is equivalent to the consolidation of the provisionally approved fiscal arrangement.

The filing of claims, on the other hand, prevents this automatic elevation and requires them to be resolved beforehand, which may delay the closing of the new tax framework for the 2027 fiscal year.

The renewal of the fiscal arrangement determines the taxes and prices that all taxpayers in the capital will pay throughout 2027, from the Real Estate Tax (IBI) to the fees for municipal services. Hence the relevance of the open procedure: any affected resident, company, or entity has 30 business days, counted from the publication of the announcement, to review the file at the Tax Management Body and lodge an appeal before the agreement is closed.

Source: Official Gazette of the Province of Córdoba, No. 202, October 19, 2026, Local Administration, p. 15002 (official reference: BOP-A-2026-3518).