Cármenes implements an annual fee of 85,306 euros for wastewater treatment

The Cármenes City Council has definitively approved the fiscal ordinance creating the fee for the provision of wastewater treatment and discharge services, with a flat rate of 85.306 euros per year for all types of dwellings, shops, industries, premises, and services connected to the municipal sanitation system. The full text is published in the Official Gazette of the Province of León no. 198, dated October 19, 2026, with the official reference BOP-LE-2026-198006, and bears the signature of the mayor, Dionisio M. García González. The ordinance will come into effect on January 1, 2027, and will remain in force until its express repeal.

The Plenary of the corporation, in an ordinary session held on August 21, 2026, adopted the agreement for the initial approval of the regulation. The announcement was inserted in the Official Gazette of the Province of León no. 163, dated August 27, 2026, and, as no allegations, claims, or suggestions were recorded, the agreement was elevated to definitive status. The complete articulated text, consisting of ten articles and one final provision, is now published.

The ordinance is based on Article 113.2 and 142 of the Spanish Constitution, Article 106 of Law 7/1985, of April 2, regulating the Bases of the Local Regime, and Articles 15 to 19, 20.1.b), 20.4.r), and 57 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5.

Flat rate and no discounts

Article 5 sets the tax quota as a single annual fee, identical for all categories of properties and activities:

• Flat rate: 85.306 euros/year for dwellings, shops, industries, premises, and services.
• Annual review possible, adjusting the fee to the actual cost of the service.
• No exemptions or discounts: Article 6 does not provide for any.
• Accrual on January 1 of each year, with a tax period of a full calendar year.
• New registrations during the year: settlement prorated by full quarters and incorporation into the census.

Who pays and what is excluded

The taxable event is the municipal activity, of mandatory reception, of treating used water, black water, and wastewater discharges through the sanitation network and their discharge into the watercourse. It applies to all dwellings, shops, industries, premises, and services, regardless of their location, connected to the public drinking water supply and/or sanitation, and includes self-supply situations with discharge into the network.

Vacant lots and buildings declared as ruins are excluded. Taxpayers are natural and legal persons and the entities referred to in article 35.4 of the General Tax Law, and owners of homes, shops, industries, premises, and services are established as taxpayer substitutes, who may pass on the paid quotas to the beneficiaries of the service.

Two semi-annual receipts and provincial collection

Management shall comply with Law 58/2003, of December 17, General Tax Law and Decree 939/2005, of July 29, which approves the General Collection Regulations. A tax register will be formed each year, with initial ex officio inclusion: upon the entry into force of the ordinance, all users of domestic water supply and/or sanitation are considered registered for the treatment service.

According to the register, two semi-annual receipts will be issued per taxpayer to cover the calendar year, and the approved collection register will be subject to the mandatory publicity. The text also provides for the delegation of collection management in favor of the Provincial Collection Service of the Provincial Council of León, under article 106.3 of the Law on the Bases of Local Regime and article 7 of the Revised Text of Local Treasuries. Regarding infractions and sanctions, articles 181 and following of the General Tax Law shall apply.

The new tax equally levies each home and each economic activity connected to the network, regardless of consumption or size, such that the cost is a fixed annual amount per property. For the residents and companies of Cármenes, this means a new semi-annual receipt starting January 1, 2027, managed by the Provincial Council and with the possibility of pass-through in the case of landlords.

Source: Official Gazette of the Province of León, no. 198, of October 19, 2026, section I, pp. 54-57 (official reference: BOP-LE-2026-198006).