Cotillas sets flat fee at 700 euros for niche concessions

The Cotillas City Council has set a flat fee of 700 euros for the granting of a niche in the municipal cemetery, according to the new tax ordinance approved by the Plenary and published in full in the Official Gazette of the Province of Albacete (BOP number 116, dated October 5, 2026, Third Section. Local Administration, pages 24-25). The regulation also governs the use of the cemetery and the provision of municipal funeral services, and affects all residents in need of burial.

The Plenary of the Cotillas City Council, in an ordinary session held on March 27, 2026, agreed to the provisional approval of the “Tax Ordinance regulating the municipal cemetery fee.” The file was submitted for public consultation for a period of thirty business days from the announcement published in BOP number 55, dated May 15, 2026, without any allegations or claims being presented, whereby the agreement was definitively adopted.

The ordinance is issued under the protection of articles 133.2 and 142 of the Spanish Constitution, article 106 of Law 7/1985, and articles 15 to 27 of Royal Legislative Decree 2/2004, and aims to guarantee the economic sustainability and proper conservation of the service.

Fixed fee regardless of location

Article 5 of the regulation establishes that the tax quota shall consist of a fixed amount of 700 euros for the granting of a niche, with a single rate and no differentiation by location or row. The taxable event comprises three scenarios:

• The granting of niches.
• The use of the cemetery.
• The provision of municipal funeral services.

Taxpayers shall be those who request the service or are beneficiaries of it, while the responsible parties shall be those provided for in general tax regulations.

When the payment obligation arises

The fee accrues at the moment the provision of the service or the granting of the niche is requested, with the administrative activity being understood as initiated from the submission of the application by the interested party. The payment obligation arises with that request, regardless of whether the service is ultimately provided due to causes not attributable to the Administration.

Payment must be made prior to the granting and, in case of non-payment, the enforcement procedure (vía de apremio) will be applied. The sanctioning regime refers to general tax regulations.

Registration, management, and appeal process

Management will be carried out through an administrative file and niches will be granted according to availability. The Cotillas City Council will maintain an updated register of grants and, during the 2026 fiscal year, will proceed with its review and update, allowing for regularizations that will be notified in accordance with current regulations.

The ordinance repeals previous regulations on this matter and enters into force once its full text is published in the BOP. An administrative appeal may be filed against the agreement before the Administrative Chamber of the High Court of Justice of Albacete within two months from the day following the publication of the announcement, in accordance with Article 46 of Law 29/1998, of July 13. The announcement is signed by the mayor, Florencia Lozano Romero, dated September 21, 2026.

The entry into force of the ordinance means that any resident of Cotillas requesting a niche will now pay the fixed amount of 700 euros, a single fee that eliminates differences based on location and is required in advance. Furthermore, the review of the concessions register during 2026 opens the door to regularizations notified to current holders; therefore, those affected should remain attentive to municipal communications.

Source: Official Gazette of the Province of Albacete, number 116, of October 5, 2026, Third Section. Local Administration, pp. 24-25 (official reference: 24.346).