The Aljucén City Council provisionally repeals the capital gains tax

The Plenary Session of the Aljucén City Council has provisionally approved the repeal of the Fiscal Ordinance regulating the Tax on the Increase in Value of Urban Land (IIVTNU), commonly known as the municipal capital gains tax. The agreement, adopted in an ordinary session held on August 21, 2026, has been published in the Official Gazette of the Province of Badajoz number 164, dated August 27, 2026, via announcement 3393/2026.

Legal framework and procedure

The processing is supported by Article 17.2 of the consolidated text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. In accordance with this provision, the provisional approval is subject to public consultation so that interested parties may examine the file and submit any claims they deem appropriate.

The repeal file has been processed by the competent services of the entity, and the decision corresponds to the Municipal Plenary, which is the body with the competence to modify or suppress local fiscal ordinances.

Period for allegations

A period of thirty days is announced, counting from the day following the insertion of the announcement in the official gazette, that is, from August 28, 2026. During this period, the file may be examined by any interested party at the municipal offices and will also be available on the City Council’s electronic office.

• Period for allegations: 30 days from August 28, 2026.
• In-person consultation: municipal offices of the Aljucén City Council.
• Online consultation: City Council electronic office.

Effects of the repeal

If no claims have been submitted after the period has elapsed, the agreement will be considered definitively approved. The repeal of the ordinance will mean the suppression of the tax on the transfer of urban land in the municipality, with the consequent impact on municipal collection and on real estate operations carried out in Aljucén.

The measure is part of the trend among numerous Spanish municipalities to eliminate or modulate this tax, which has been questioned in recent years by jurisprudence and by its application in cases of capital loss.

Relevance for residents

The suppression of the municipal capital gains tax directly affects any resident or company that transfers urban land in Aljucén, as they will no longer pay tax on the increase in value upon the sale or transfer of properties. Once final, the decision will alleviate the tax burden on real estate operations in the municipality, although it will result in lower revenue for local coffers, which must be offset by other sources of income.

Source: Official Gazette of the Province of Badajoz, no. 164, August 27, 2026, Local Administration (official reference: announcement 3393/2026).