El Catllar approves special contributions to redevelop Mas de Moregons

The Plenary of the Catllar City Council definitively approved on September 10, 2026, the Fiscal Ordinance for the imposition and regulation of special contributions for the redevelopment of the Mas de Moregons urbanization. The full text is published in the Official Gazette of the Province of Tarragona (BOPT) on September 22, 2026, with the reference CVE 2026-08496 and five pages. The ordinance enters into force with this publication and transfers a portion of the cost of the works to the benefited owners.

The agreement includes the dismissal of all allegations presented by an owner identified in the announcement by the initials J. M. S., for the reasons set forth in the secretary-intervention report. The announcement is signed by the mayor, Alba López Domínguez, with an electronic signature date of September 14, 2026.

A project of 609,536.65 euros

The works subject to the contribution are those planned in the redevelopment project of the Mas de Moregons urbanization, approved by agreement of the Local Government Board on March 19, 2026, and published in the BOPT on March 27, 2026 (CVE 2026-02545). The project was drafted by the industrial engineer Rafael Cabré i Villalobos, from the company SET ENGINYERIA, S.L.P., with a contract budget of 609,536.65 euros, VAT included.

The budget is broken down into two lots:

• Lot 1, civil works: 394,061.42 euros (VAT included).
• Lot 2, WWTP: 118,934.08 euros (VAT included).
• Total of lots: 512,995.50 euros.

To these figures are added 36,655.00 euros for expert work, drafting of projects and construction management, plans, and technical programs, such that the total expenses rise to 646,191.65 euros.

Who pays and with which quotas

The financing of the project is divided among three sources:

• Firm commitment of contribution from the Mas de Moregons Board: 201,788.82 euros.
• Compensation from Mas de Moregons via special contributions: 156,604.81 euros.
• City Council’s own funds: 251,143.02 euros.
• Total of the redevelopment project: 609,536.65 euros.

The taxable base for the special contributions is fixed, at most, at 50% of the cost borne by the local entity. The taxable persons are the natural and legal persons specially benefited by the works, which the ordinance specifies in the list of persons in Annex II of the technical-economic report of May 11, 2026. Each person’s quota is calculated according to the participation coefficient of their property, determined by the area, over the total area affected by the works.

The ordinance does not recognize any exemption or bonus beyond those imposed by law or international treaties. The tax is accrued when the works have been executed or the service has begun to be provided, and the City Council may demand advance payments based on the estimated cost for the following year.

Deadlines, management, and appeals

Once the quotas have been determined, they will be notified individually to each taxable person and, if the address is unknown, by public notice. Interested parties may file an appeal for reversal before the City Council regarding the appropriateness of the contribution, the percentage of the cost borne by the beneficiaries, or the assigned quotas.

BASE-Revenue Management of the Provincial Council of Tarragona may grant, at the request of the taxable person, the installment or deferment of payment for a maximum term of five years.

An administrative contentious appeal may be filed against the final approval agreement before the administrative contentious chamber of the High Court of Justice of Catalonia within a period of two months, counted from the day following the publication of the announcement.

The redevelopment of Mas de Moregons thus reaches its effective financing phase: the owners of the urbanization already know the legal framework that will determine how much they will have to pay and under what facilities, while the City Council of El Catllar completes the procedure initiated with the initial approval of the ordinance by the Plenary on May 21, 2026.

Source: Official Gazette of the Province of Tarragona (BOPT), September 22, 2026, section I, pp. 1-5 (official reference: CVE 2026-08496).