Cucalón sets the IBI for properties with special characteristics at 1.30%

The Entity of Cucalón has definitively approved the modification of the Fiscal Ordinance Regulating the Real Estate Tax (IBI), which sets the tax rate applicable to real estate with special characteristics at 1.30%. The agreement, adopted by the Plenary in the session of July 1, 2026, is published in the Official Gazette of the Province of Teruel number 164, dated August 28, 2026, under the reference No. 2026-2515.

Definitive approval after public exhibition

The provisional plenary agreement of July 1, 2026, was automatically elevated to definitive status as no claims were filed during the public exhibition period. The full text of the ordinance is made public for general knowledge, 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 modification affects Article 2 of the ordinance, whose section 4 expressly establishes:

• The tax rate applicable to real estate with special characteristics shall be 1.30%.

Scope of the measure

The new regulation directly impacts the local taxation of large installations in the municipality, which is the category for which state regulations reserve the consideration of real estate with special characteristics. Among these properties, according to cadastre legislation, are those destined for the production of electric energy and gas, petroleum refining, nuclear power plants and dams, waterfalls and reservoirs, as well as highways, roads and railways.

With this tax rate, Cucalón sets the tax burden falling on these infrastructures located within its municipal boundaries, within the framework of the powers that local treasury legislation recognizes for local entities to configure their taxes.

Appeals and deadlines

An administrative-law appeal may be filed against the agreement, pursuant to Article 19 of the Recast Text of the Law Regulating Local Treasuries, before the Administrative Litigation Chamber of the High Court of Justice of Aragon, within a period of two months counting from the day following the publication of the announcement, in accordance with Article 46 of Law 29/1998, of July 13, of the Administrative Litigation Jurisdiction.

The publication is carried out from the electronic headquarters platform of the Provincial Council of Teruel, with an electronic signature and validation code for its verification.

Impact for the municipality

The fixing of the IBI (Property Tax) tax rate for assets with special characteristics provides legal certainty to the taxation of large installations within the district, a relevant source of income for a municipality with a small population such as Cucalón. The measure, now final as no objections were filed, will apply from its entry into force and will condition local collection for future fiscal years.

Source: Official Gazette of the Province of Teruel, number 164, August 28, 2026, page 32 (official reference: No. 2026-2515).