Casalarreina definitively approves the tax on stalls, shacks, and filming

The Casalarreina City Council has finalized the modification of the fiscal ordinance regulating the tax for the installation of stalls, shacks, sales booths, shows, attractions, or recreation on local public use lands, as well as for street and itinerant industries and film shooting. The agreement is automatically approved as no claims were filed during the public exhibition period and is published in the Official Gazette of La Rioja no. 205, dated October 23, 2026, with the official reference 202610210125121 and secure verification code BOR-A-20261023-III–4001.

From the provisional agreement to effectiveness in 2027

The full text of the ordinance is made public in compliance with article 17.4 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The origin of the regulation is the plenary agreement adopted in the session of September 3, 2026, which was provisionally approved and published in the Official Gazette of La Rioja no. 171, dated September 7, 2026, signed at that time by the mayor-president Félix Caperos Elosúa.

The final announcement is signed by the deputy mayor Agustín Díaz Terrazas in Casalarreina, on October 21, 2026. The final provision establishes that the ordinance will enter into force on the day of its publication in the gazette, but will be applied starting January 1, 2027, and will remain in effect until its express modification or repeal.

Rates per square meter and market days

The tax quota is a fixed amount that depends on the temporality of the installation (one or two days per week) and the surface area occupied. The fixed quotas are as follows:

• Up to 2 m²: 4.50 euros per day; 90 euros annually with one day per week and 180 euros with two days.
• Up to 4 m²: 18 euros per day; 360 euros annually with one day and 720 euros with two days.
• Up to 8 m²: 36 euros per day; 630 euros annually with one day and 1,260 euros with two days.
• Up to 12 m²: 54 euros per day; 900 euros annually with one day and 1,800 euros with two days.

Anyone using a surface area larger than the one granted must pay the corresponding amount for each additional square meter, according to the ordinance. The itinerant market is held on Tuesdays and Saturdays—except holidays—in the Plaza la Florida, with stall setup between 7:30 and 9:00 hours, opening to the public from 9:00 to 14:30, and removal before 15:30.

Bonuses, payment, and sanctioning regime

The regulation provides for exemptions for duly accredited reasons of general or social interest, following the processing of the corresponding file, and a 50% fee reduction for vendors registered and residing in Casalarreina. Payment must be made within the first two weeks of the year in which the activity is to be carried out, at the municipal offices or by transfer, and always before collecting the license or its renewal; self-assessment for the year in advance is also possible.

Non-compliance with the ordinance gives rise to sanctioning proceedings with minor, serious, and very serious offenses:

• Minor offenses: fines from 100 to 500 euros.
• Serious offenses: fines from 500 to 800 euros and a ban on practicing for up to one month.
• Very serious offenses: fines from 800 to 1,500 euros and revocation of the authorization, with the inability to obtain a new license within the municipal district for one year.

The ordinance is based on Law 7/1985 on the Bases of Local Regime, Law 7/1996 on the Regulation of Retail Trade, Law 3/2005 on the Regulation of Commercial Activity and Fair Activities in La Rioja, Law 58/2003 General Tax Law, and Law 8/1989 on Fees and Public Prices.

Appeal and effects for those affected

A contentious-administrative appeal may be filed against the final agreement before the Contentious-Administrative Chamber of the High Court of Justice of La Rioja within two months from the day following the publication of the announcement, in accordance with Article 46 of Law 29/1998.

The modification directly affects fairground operators, holders of street market stalls, hospitality and entertainment companies, and audiovisual producers who install structures on public land within the municipality. With the text now final, operators have a closed tariff framework before the start of 2027, the year in which they must pay the fee according to the new rates and request the annual stall reservation between January 1 and March 31.

Source: Official Gazette of La Rioja, no. 205, of October 23, 2026, section III (Other provisions and acts), pp. 17809-17814 (official reference: 202610210125121 / BOR-A-20261023-III–4001).