El Casar provides IBI tax rebates of up to 95% for large families

The City Council of El Casar has definitively approved the modification of the Fiscal Ordinance Regulating the Real Estate Tax (IBI), which introduces rebates of up to 95% of the full quota for large families. The agreement is published in the Official Gazette of the Province of Guadalajara No. 187, dated September 30, 2026, with official reference 2026_2540, and bears the signature of the mayor José Luis González Lamola, in El Casar on September 25, 2026.

The definitive approval comes after the public exhibition period of the provisional agreement, published in BOP No. 226, dated November 25, 2026, and without any claims having been filed. The file is resolved in accordance with Article 17 of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law Regulating Local Treasuries. The full text of the ordinance is published as an annexed document in the provincial gazette itself.

The rebate is aimed at taxpayers who, at the time of accrual, hold the status of holders of a large family according to Law 40/2003, of November 18, on the Protection of Large Families, and concordant regulations. The benefit is applied to the full quota corresponding to the family’s primary residence, understood as the urban unit for residential use exclusively intended to satisfy the permanent housing need of the taxpayer and their family.

Requirements and scope

• Only one rebate may be enjoyed, even if the taxpayer or their family owns several properties in the municipality.
• It shall be a requirement that the cadastral value of the family unit’s primary residence be individualized.
• The primary residence is presumed to be that in which all family members are registered (empadronados) on the date of the tax accrual.
• In cases of annulment, separation, and divorce, it is permitted for some members not to be registered, due to compliance with judicial resolutions or regulatory agreements judicially approved or executed before a notary.
• The status of a large family is accredited by the current title issued by the competent body of Castilla-La Mancha, and it may also be requested when the certificate or title has not been issued by that community.

Percentages according to category and cadastral value

The rebate percentage is determined based on the category recognized by the competent administration and the cadastral value of the primary residence for the application year:

• Up to 100,000 euros: 90% for general category and 95% for special category.
• Up to 200,000 euros: 75% for general category and 85% for special category.
• Up to 300,000 euros: 50% for general category and 65% for special category.
• More than 300,000 euros: 25% for general category and 35% for special category.

Validity, compatibility, and appeal

• The bonus will be applied to the tax bill starting from the fiscal year following the one in which the status of large family was acquired.
• It will be maintained as long as said status is maintained.
• It will be compatible with any other bonus benefiting the same property.

Against the final agreement, interested parties may file a contentious-administrative appeal before the High Court of Justice of Castilla-La Mancha within two months starting from the day following the publication of the agreement and the text of the ordinance.

The measure significantly reduces the tax burden on large families registered in El Casar, with relief that increases the lower the cadastral value of the home: the lowest bracket reaches 95% in the special category. Being compatible with other bonuses on the same property and remaining in effect as long as the status persists, the benefit is consolidated as a stable support instrument for this group in the coming years.

Source: Official Gazette of the Province of Guadalajara, no. 187, September 30, 2026, section I (official reference: 2026_2540).