Campanario reduces the IAE coefficient from 2.5 to 1.5

The Plenary of the Campanario City Council provisionally approved, in an ordinary session held on October 5, 2026, the modification of the fiscal Ordinance regulating the Tax on Economic Activities (IAE). The change reduces the situation coefficient applicable to public roads classified in the second category from 2.5 to 1.5. The agreement is published in the Official Gazette of the Province of Badajoz number 198, dated October 15, 2026, in announcement 4081/2026.

The modification specifically affects article 9 of the ordinance, which regulates the situation coefficient, one of the elements that determine the tax quota of the tax. This coefficient weights the location of the premises or establishment according to the fiscal category assigned to the public road in which it is located, such that second-category streets will now be taxed with a factor significantly lower than the one currently in effect.

The file is processed in accordance with article 17 of the consolidated text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5, the regulation that establishes the approval procedure for municipal fiscal ordinances.

A tax reduction for second-category streets

The reduction of the situation coefficient translates into a lower tax burden for entrepreneurs and freelancers who carry out their activities on the roads included in the municipality’s second category. The coefficient changes from the current 2.5 to 1.5, a one-point reduction applied to the tax tariff quota.

The IAE is a direct tax of a real nature that taxes the mere exercise of business, professional, or artistic activities. Its quota results from applying the weighting coefficient and, where applicable, the situation coefficient to the tariff quota, in addition to any corresponding bonuses.

• Approving body: the Plenary of the Campanario City Council, in the ordinary session of October 5, 2026.
• Modified regulation: Fiscal Ordinance regulating the IAE, article 9.
• Approved change: situation coefficient for second-category roads, from 2.5 to 1.5.
• Legal framework: article 17 of Royal Legislative Decree 2/2004, of March 5.

Thirty business days of public information

In compliance with the aforementioned article 17, the file is submitted for public information and hearing for interested parties for a period of thirty business days, counted from the day following the publication of the announcement in the Official Gazette of the Province of Badajoz.

During this period, legitimate interested parties may examine the complete file at the municipal offices and submit any claims and suggestions they deem appropriate. The announcement is signed by the Mayor-President, Manuel María Calderón Trenado.

Entry into force on January 1, 2027

If no claims are filed during the public exhibition period, the provisional agreement will be understood to be automatically elevated to definitive, without the need for a new plenary agreement. In such a case, the full text of the modification will be published in the Official Provincial Gazette to enter into force on January 1, 2027.

The measure arrives amidst the processing of other tax ordinances from the same council, which in the same plenary session on October 5 definitively approved the modification of the fee for the use of facilities and registration in sports activities, published in announcement 4082/2026 of the same gazette.

The reduction of the location coefficient of the IAE (Economic Activities Tax) relieves the tax bill for businesses located in the second-category streets of Campanario, a group sensitive to fixed costs. The decision, still provisional, now rests with the allegations period: if no interested party appeals, the reduction will be final and will apply starting from the next fiscal year.

Source: Official Provincial Gazette of Badajoz, no. 198, of October 15, 2026, Local Administration, page 2 (official reference: announcement 4081/2026).