Castroverde de Campos makes the modification of three tax ordinances final

The City Council of Castroverde de Campos has made final the modification of three of its tax ordinances, after the file passed the public information period without claims or allegations. The agreement, adopted by the Plenary in an extraordinary session on July 8, 2026, is now published in full in the Official Gazette of the Province of Zamora No. 115, of October 2, 2026, with the official reference R-202602302.

The provisional approval of the modification of the ordinances regulating the real estate tax, the tax on constructions, installations and works, and the fee for domestic collection of garbage or urban solid waste was submitted for public information for a period of thirty days. This period was counted from the day following the insertion of the announcement in the Official Gazette of the Province No. 80, of July 10, 2026.

As no claims were filed, the agreement is made final in accordance with the provisions of article 17.4 of the Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law Regulating Local Treasuries, a regulation that in its section 17.3 established the public exhibition procedure. The full text of the ordinances is incorporated as an annex to the announcement, signed in Castroverde de Campos on September 29, 2026, by the Mayor.

New IBI tax rate

The modification of article 2 of the tax ordinance regulating the real estate tax sets the applicable tax rates:

• 1.10 percent for properties of an urban nature.
• 0.90 percent for properties of a rural nature.
• 0.65 percent for properties with special characteristics.

The full tax quota results from applying the corresponding tax rate to the taxable base.

Garbage fee: quotas per dwelling and premises

Article 6 of the ordinance for the fee for domestic collection of garbage or urban solid waste establishes a fixed quota based on the class and nature of each producing center. The quotas, which are irreducible and refer to a period of one year, are as follows:

• Per dwelling: 68 euros.
• Per industrial or commercial establishment: 142 euros.
• Bars or cafeterias: 142 euros.
• Restaurants, clubs, party rooms and similar: 142 euros.

The ordinance considers garbage to be waste, debris, packaging, food containers or wrappers, clothing and footwear, as well as the product of cleaning floors and dwellings and that of shops and industries of the same classes. Industrial-type waste, construction debris, human waste, and any other material whose collection or disposal requires special hygienic, prophylactic, or security measures are excluded.

Constructions and works: the rate is set at 4%

Article 7 of the tax ordinance regulating the tax on constructions, installations, and works is drafted with a single tax rate of four percent. The tax quota shall be the result of applying that percentage to the taxable base of each subject operation.

Impact for taxpayers

The three modifications affect virtually all taxpayers in the municipality: holders of urban and rural properties, owners of homes and premises subject to the waste collection fee, and those carrying out works or installations. Since the agreement has become final and the full text has been published, the new ordinances are closed in administrative proceedings and shall be those governing the settlement of these local taxes in Castroverde de Campos.

Source: Official Gazette of the Province of Zamora, no. 115, of October 2, 2026, section III. Local Administration, pp. 36-37 (official reference: R-202602302).