Capdepera provides a tax rebate of up to 95% on the construction tax for heritage properties

The Capdepera City Council has definitively approved the modification of the Fiscal Ordinance Regulating the tax on constructions, installations and works (ICIO), which introduces tax reliefs of up to 95% of the quota for works linked to historical-artistic heritage and 30% for official protected housing. The agreement is published in the Official Gazette of the Balearic Islands (no. 108, of August 29, 2026) and will enter into force the day after publication.

The Plenary of the Capdepera City Council, in a session held on July 2, 2026, provisionally approved the modification. After submitting the agreement to the public information process and since no allegations were presented within the deadline, by Mayoral Order, the previously provisional agreement was automatically elevated to definitive, in accordance with sections 3 and 4 of article 17 of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law Regulating Local Treasuries (TRLRHL).

Tax reliefs for historical heritage and rehabilitation

The new wording of article 4 of the ordinance establishes a tax relief of 95% of the quota in favor of constructions, installations or works declared of special interest or municipal utility due to circumstances related to the protection, conservation or rehabilitation of historical-artistic heritage assets, in accordance with Law 16/1985, of June 25, on Spanish historical heritage, and Law 12/1998, of December 21, on the historical heritage of the Balearic Islands.

• The declaration of special interest or municipal utility corresponds to the Plenary of the Corporation, upon prior request from the taxpayer and a favorable vote of the simple majority.
• A 95% tax relief also applies to the rehabilitation works of buildings that meet the criteria of the Integrated Rehabilitation Area of the urban zone of the Castle of Capdepera.

Protected housing and accessibility

The ordinance incorporates a tax relief of 30% of the quota in favor of constructions, installations or works relating to official protected housing. Additionally, a tax relief of 75% is established for works aimed at improving the conditions of access and habitability for people with disabilities, as well as the removal of architectural barriers.

• The tax reliefs are applied to the resulting quota once the reliefs provided for in the previous sections have been applied, if applicable.
• To benefit from them, the taxpayer must request them from the start of the construction, installation or work.

Exemptions and validity

Article 4 maintains the exemption for constructions, installations, or works of the State, the autonomous communities, or local entities directly intended for roads, railways, ports and airports, hydraulic works and town sanitation and their wastewater, whether they are new investment works or conservation works.

The modification directly affects builders and owners in the municipality, who will see a reduction in the tax burden for actions on historical heritage, the rehabilitation of the Castle center, the promotion of protected housing, and accessibility works. The edict, electronically signed by the mayor Núria Garcia Caballeria on August 26, 2026, is the reference document for the application of the new bonuses.

Source: Official Gazette of the Balearic Islands, no. 108, August 29, 2026, Section I. General Provisions, pp. 46814-46815 (official reference: no. 8649).