Cervo opens the modification of the IAE tax ordinance to the public

The Plenary of the Cervo City Council initially approved the modification of Fiscal Ordinance No. 23, regulating the Tax on Economic Activities (IAE), in the ordinary session held on October 8, 2026. The file will be available for public inspection at the municipal Secretariat for thirty days, starting from the day following the publication of the announcement in the Official Gazette of the Province of Lugo (BOP), which takes place this Friday, October 16, 2026, in issue number 237, under reference R. 2748. The modification affects all entrepreneurs and professionals who carry out their activity in the municipality.

The processing is carried out in accordance with Article 49 of Law 7/1985, of April 2, regulating the bases of the local regime, and Article 17 of Legislative Royal Decree 2/2004, of March 5, which approves the recast text of the Law regulating local treasuries. This procedure requires initial approval by the Plenary, public exhibition of the complete file and, only in the event that no claims are presented, the automatic elevation of the provisional agreement to definitive.

The announcement is signed by the mayor, Dolores García Caramés, in Cervo on October 8, 2026, and is inserted in the councils section of the provincial gazette, within section I dedicated to local administrations.

Procedure and deadlines

• Initial approval: ordinary session of the Plenary of the Cervo City Council on October 8, 2026.
• Public exhibition: thirty days at the municipal Secretariat, for examination and submission of claims.
• Start of the period: the day following the publication of the announcement in the BOP of Lugo.
• Effect of silence: if no allegations are presented, the provisional agreement will be understood as definitively approved without the need for a new plenary agreement.
• Applicable regulations: Article 49 of Law 7/1985, of April 2, and Article 17 of Legislative Royal Decree 2/2004, of March 5.

Regulatory framework of the modification

The ordinance regulates the Tax on Economic Activities, a mandatory local tax that taxes the exercise of business, professional, and artistic activities within the municipal boundaries. The modification initially approved by the Plenary now opens a period of public information that allows any legitimate person or entity to examine the file and formulate the allegations they deem appropriate.

The text of the announcement does not detail the specific content of the changes introduced in the ordinance, therefore the exact scope of the modification must be consulted in the file deposited at the municipal Secretariat during the exhibition period.

Other matters from the same plenary

The ordinary session of October 8, 2026, also addressed other files, published in the BOP of Lugo number 234, of October 13, 2026:

• The adhesion to the Galician Consortium of Equality and Welfare Services and its agreements.
• The adhesion to the Framework Document of operating rules (Internal Regulations) of the municipal nursery schools.
• Credit modifications numbers 19/2026, 24/2026, 25/2026, and 26/2026, in the form of extraordinary credit and credit supplements.
• The integration of the Municipal Action Plan (PAM) against the risk of breach of the Río Covo dam and the Collado dike into the operational and cartographic structure of the Municipal Emergency Plan (PEMU).

What it implies for taxpayers

The opening of the public exhibition period allows business owners, freelancers, and professionals from Cervo to present allegations against the modification of the ordinance before it becomes definitive. If no claims are registered within thirty days, the plenary agreement will be automatically approved and the new IAE regulation will enter into force without the need for a new vote in the Plenary.

Source: Official Gazette of the Province of Lugo, no. 237, October 16, 2026, section I (Councils), official reference: R. 2748.