Carcelén updates the fiscal ordinance for the real estate tax

The Carcelén City Council has definitively approved the new fiscal ordinance regulating the Property Tax (IBI), which sets the applicable rate for urban and rural properties at 0.60% and for properties with special characteristics at 1.30%. The agreement was initially adopted in the plenary session on September 8, 2026, and became definitive as no objections were filed during the public exhibition period. The full text is published in the Official Gazette of the Province of Albacete number 129, dated November 6, 2026, Third Section. Local Administration, pages 11 to 15, under official reference 30.373, and its effective application will begin on January 1, 2027.

The City Council exercises the taxing power recognized by articles 133.2 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 et seq. and 59 et seq. of the consolidated text of the Law regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The announcement adheres to article 17.4 of the same regulation to make the provisional agreement definitive, as no objections were formulated.

The new ordinance, structured into ten chapters and 21 articles, replaces and updates the one approved by the Plenary on October 29, 2007, and published in the Official Gazette of the Province of Albacete number 5, dated January 14, 2008. According to the statement of reasons, it maintains the tax elements and tax benefits of the previous one, except for the modifications expressly provided for in the new text, and repeals the previous ordinance and its subsequent modifications insofar as they are incompatible.

Tax rates and tax base

Article 9 establishes the applicable rates within the municipal district, within the limits of article 72 of the consolidated text:

• Properties of an urban nature: 0.60 percent.
• Properties of a rural nature: 0.60 percent.
• Properties with special characteristics: 1.30 percent.

No differentiated rates are established for urban properties based on cadastral uses. The taxable base is the cadastral value, and the liquidable base results from applying the legally provided reductions, which for properties with special characteristics will coincide with the taxable base unless otherwise provided by law. The tax period coincides with the calendar year, and the accrual occurs on the first day of the period, i.e., January 1.

Exemptions and bonuses

The exemptions chapter refers to Article 62 of the consolidated text and adds, in exercise of municipal authority, the exemption of urban properties whose net quota is less than five euros (€5.00) and of rural properties when the joint net quota of all rural assets owned within the municipal district by the same taxpayer does not reach that figure.

There are three incorporated discretionary bonuses:

• New constructions: 50% of the gross quota for properties subject to the activity of urbanization, construction, and real estate promotion companies, upon request prior to the start of the works and for the duration of the execution plus one year, without exceeding three years in any case.
• Social housing (VPO): 50% during the three tax periods following the granting of the definitive qualification, upon request.
• Rural assets of agricultural cooperatives and community land farming: 95% of the gross quota.

The text specifies that no other discretionary bonuses are established beyond those provided for in Article 74 of the consolidated text, which would only be applicable if incorporated through an express modification of the ordinance.

Validity, management, and appeals

The ordinance will enter into force once published in full in the Official Gazette of the Province of Albacete, in accordance with Article 17 of the consolidated text, and its application will take place as of January 1, 2027, remaining in force until its express modification or repeal. An additional provision stipulates that modifications to mandatory state or regional regulations will be applied automatically without the need to reform the municipal text.

Tax and collection management corresponds to the City Council of Carcelén, without prejudice to current or future delegations to other administrations or public law entities. An administrative appeal may be filed against the final approval agreement before the Administrative Chamber of the High Court of Justice within two months from the publication of the announcement.

The impact of the regulation reaches all property owners in the municipality, who will face the next fiscal year with a renewed tax framework after nearly two decades of validity of the 2007 ordinance. The consolidation of rates and the closed delimitation of bonuses provide predictability for the bills, while the entry into force at the beginning of 2027 leaves room for taxpayers to request exemptions and bonuses that require a formal application before the accrual.

Source: Official Gazette of the Province of Albacete, number 129, November 6, 2026, Third Section. Local Administration, pp. 11-15 (official reference: 30.373).