Cendejas del Padrastro approves the 2% fee for urban planning licenses

The E.A.T.I.M. Cendejas del Padrastro has definitively approved the Fiscal Ordinance regulating the fee for the issuance of urban planning licenses, which levies a 2% charge on the construction budget for the granting of licenses and responsible declarations or substitute prior communications. The regulation, which sets a minimum fee of €30.00, is published in the Official Gazette of the Province of Guadalajara number 176, dated September 15, 2026.

The provisional agreement was adopted by the Neighborhood Board in a session held on June 19, 2026. After the public exhibition period elapsed without any claims being filed, the agreement was automatically elevated to definitive status, in accordance with Article 17.3 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5.

Taxable Event and Taxpayers

The fee is accrued based on the municipal, technical, and administrative activity aimed at verifying that building acts or land use comply with current legislation and urban planning. It also applies to cases where the license is replaced by a responsible declaration or prior communication.

Taxpayers are natural or legal persons and entities that request or benefit from the service. Furthermore, pursuant to Article 23.2.b) of the TRLHL, builders and contractors of the works are considered substitutes for the taxpayer.

Fee, Base, and Accrual

The taxable base is the real and effective cost of the construction, installation, or work, understood as the material execution cost. The base does not include VAT or similar taxes, fees, public prices, professional fees, or the contractor’s business profit.

• Construction licenses: 2% of the construction budget.
• Responsible declarations or prior communications: 2% of the construction budget.
• Minimum fee: €30.00 when the 2% rate is lower.
• Withdrawal or expiration: settlement of 50% of the fee if the municipal activity has already commenced.

Accrual occurs on the date the license application or responsible declaration is submitted. If the works are carried out without a license, the fee accrues when the municipal activity begins to determine if the work is authorizable.

Documentation and Appeals

To obtain the license, interested parties must submit to the General Registry of the City Council the application along with a photocopy of the DNI or NIF, the nature and scope of the work, the location of the site, a budget signed by a competent technician and, for major works, a technical project endorsed by the Professional College.

An administrative appeal may be filed against the agreement before the Administrative Litigation Chamber of the High Court of Justice of Castilla-La Mancha within two months from the day following its publication, in accordance with Article 46 of Law 29/1998, of July 13. The announcement is signed by the mayor, José Francisco Guillén Antúnez, in Cendejas del Padrastro on September 10, 2026.

The ordinance shall enter into force on the same day of its publication in the BOP and shall be applicable from the following day, remaining in effect until its express modification or repeal. With this measure, the local entity provides its own tax framework for urban planning activity, affecting both developers and residents who carry out works in the municipality.

Source: Official Gazette of the Province of Guadalajara, no. 176, September 15, 2026, section Local Entities Below the Municipal Level, pág. 1-5 (official reference: document 2026_2398).