Capellades initially approves the 2027 tax ordinances

The Capellades City Council has initially approved the modification of the 2027 tax ordinances, the regulatory package that sets the taxes and fees to be paid by residents and businesses next year. The agreement was reached by the Plenary in the session of October 29, 2026, and is published in the Official Gazette of the Province of Barcelona on November 4, 2026 (CVE 202610164827, file 2026/1489, code 2026-72). The text is subject to public consultation for 30 business days, with the possibility of submitting allegations.

The procedure is framed within Article 17 of the revised text of the Law regulating local treasuries, approved by Royal Legislative Decree 2/2004, of March 5, which requires the public display of ordinance modifications before they become final. According to the published agreement, if no claim is submitted within this period, the approval will become final, and the Mayor’s Office is authorized to sign the documents related to the file.

Ten revised ordinances, from the IBI to the water tax

The annex of the edict details the ordinances affected by the modification:

• Ordinance 1, Real Estate Tax (IBI).
• Ordinance 2, Tax on Economic Activities (IAE).
• Ordinance 3, Tax on mechanically propelled vehicles.
• Ordinance 4, Tax on the increase in value of urban land.
• Ordinance 10, fee for vehicle entry to public roads, curbs, and parking reservations.
• Ordinance 13, fee for stalls, shacks, sales booths, and cinematographic filming.
• Ordinance 16, fee for the issuance of administrative documents.
• Ordinance 21, fee for administrative intervention services in activities.
• Ordinance 24, fee for the nursery school service.
• Ordinance 29, fee for water supply.

In the IBI, the text sets a tax rate of 1.100% for urban properties and 0.885% for rural ones. The document, however, leaves blank the percentage applicable to properties with special characteristics.

Bonuses: large families, solar, and nursery school

The new IBI ordinance maintains a catalog of discretionary tax benefits, which must be requested before the settlement becomes final:

• 50% bonus of the gross quota for holders of large family status, when the property is the primary residence.
• 95% bonus for educational centers affiliated with or recognized by the Generalitat de Catalunya and for activities declared of special interest or municipal utility by the Plenary.
• 50% bonus for three years for thermal or electrical solar energy utilization installations.
• 50% bonus for three years for official protected housing.
• 95% bonus for rural properties of agricultural cooperatives and community land farming.
• Exemption when the net quota of urban or rural properties is less than 10 euros.

In the IAE, the ordinance sets weighting coefficients between 1.29 and 1.35 depending on the net turnover, and two location coefficients according to the fiscal category of the street: 2.498 for industry and 2.305 for commerce. It also provides for a 95% bonus for activities declared to be of special municipal interest.

Vehicles, driveways and water: the most noticeable rates

The tax on mechanically propelled vehicles applies a coefficient of 2 to the state tariff schedule, which sets the fee for passenger cars at 25.24 euros for those under 8 HP, 68.16 euros from 8 to 11.99 HP, 143.88 euros from 12 to 15.99 HP, 179.22 euros from 16 to 19.99 HP, and 224 euros from 20 HP onwards. To this are added bonuses of 100% for historic vehicles and those over 25 years old, 75% for the “Zero emissions” badge, and 50% for the “ECO” badge with emissions up to 120 g/km. The tax on the increase in value of urban land maintains a rate of 30%.

Regarding driveways, the fee for vehicle entry with a sidewalk ranges from 44.82 euros for up to 4 cars to 298.79 euros for more than 20, and the reservation of public roads between 8 a.m. and 9 p.m. rises to 534.78 euros. The water fee increases the fixed quota by 3%, up to 10.492713 euros, with consumption brackets of 0.459645, 0.923525, and 2.387272 euros per cubic meter for a three-person household.

Nursery school and entry into force

The fee for the Els Vailets Nursery School sets monthly tuition at 159.44 euros, 6.81 euros per lunch, 31.47 euros for breakfast or snack, 26.22 euros for school materials, and 20.98 euros monthly for childcare, with a rate of 79.72 euros for the second child. Families with an annual per capita income not exceeding 9,622.18 euros may apply for a 50% reduction, subject to assessment by the Social Services Area.

The final provisions of the IBI and vehicle tax ordinances set the entry into force on January 1, 2027, while those for the fees condition it to the day after publication, with the final approval date still to be completed in the published text.

The impact for residents is direct: the approved package determines the IBI bill, the vehicle tax bill, the water bill, and the nursery school fees for all of 2027. The 30-business-day period starting the day after publication in the bulletin is the only window to examine the file and submit objections before the agreement becomes final.

Source: Official Gazette of the Province of Barcelona, November 4, 2026, Local Administration, pp. 1-61 (official reference: CVE 202610164827).