Cabra reviews three tax ordinances and opens thirty days for claims

The Cabra City Council has opened the public information period for the modification of three of its tax ordinances, including the one regulating the Real Estate Tax (IBI), after the municipal Plenary provisionally approved the files in the session on October 26, 2026. The agreement is published in the Official Gazette of the Province of Córdoba number 211, Friday, October 30, 2026, in section VI (Local Administration), page 15692, with the official reference BOP-A-2026-3673. Interested parties have a period of thirty days to examine the file and submit any claims they deem appropriate.

The announcement is signed by the city’s mayor, Fernando Priego Chacón, through the customary “notice” signed in Cabra on October 28, 2026, and published two days later. This is a provisional approval: the texts will not be final until the public exhibition period passes without claims.

The processing is supported by Article 17 of Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law Regulating Local Treasuries, which requires that modifications to tax ordinances initially approved by the Plenary be submitted for public information and that the announcement be published in the official provincial gazette.

Three affected ordinances

The provisionally approved files are as follows:

• The General Ordinance for Tax Management, Collection, and Inspection and Own Public Law Revenues of the Cabra City Council.
• The Tax Ordinance Regulating the Real Estate Tax.
• The Tax Ordinance Regulating the Fee for Services Provided in the Market, Slaughterhouse, and Meat Transport.

The scope of the review is broad: the first regulation organizes the management, collection, and inspection procedures for all municipal taxes and public law revenues; the second affects the tax levied on the ownership of real estate within the municipal district, which is settled annually and is in rem; and the third regulates the fees paid by users of the municipal market, the slaughterhouse, and the meat transport service.

Thirty days to appeal

The period for claims is counted “from the day following the publication” of the announcement in the Official Gazette of the Province, that is, from October 31, 2026. During this period, any interested person may consult the file and submit in writing any allegations or suggestions they consider.

The announcement itself warns of the legal consequence: if no claim is filed during the public exhibition period, the plenary agreements will automatically become final, “in accordance with the provisions of the aforementioned article 17” of the Law Regulating Local Treasuries. Therefore, there will be no second vote nor an additional publication procedure for the final approval when the file receives no objections.

Fiscal review throughout the province

The case of Cabra is not an isolated operation. During the same period, the City Council of Priego de Córdoba submitted the modification of its Fiscal Ordinance number 1, regulating the IBI (Property Tax), for public information, with an identical thirty-day period and changes focused on the bonus regime of article 12 (Official Gazette of the Province of Córdoba number 195, of October 8, 2026, reference BOP-A-2026-3409).

For its part, the City Council of Pedroche made the modification of its IBI ordinance final “as no claims were presented during the public exhibition period,” according to the announcement published in number 186, of September 25, 2026 (reference BOP-A-2026-3152). Both precedents illustrate the two possible outcomes of the procedure that Cabra is now initiating.

Impact for taxpayers

The review affects the pockets of all residents with properties, as well as market merchants and meat operators who use the municipal slaughterhouse, and arrives in the midst of the preparation phase for the next budget year. Interested parties who wish to influence the final text must act within the deadline: once the public exhibition period closes without objections, the modification will be consolidated without further procedure and will take effect in tax management and tax settlements.

Source: Official Gazette of the Province of Córdoba, no. 211, October 30, 2026, section VI (Local Administration), page 15692 (official reference: BOP-A-2026-3673).