El Puerto exhibits the new real estate tax ordinance

The City Council of El Puerto de Santa María has opened a 30-business-day public exhibition period for the modification of Fiscal Ordinance No. 2, which regulates the Property Tax (IBI). The agreement was adopted by the corporation’s Plenary in an extraordinary session held on October 27, 2026, and is published in the Official Gazette of the Province of Cádiz no. 212, dated November 4, 2026, under announcement No. 379,445. The edict is signed by the mayor-president, Germán Beardo Caro.

Provisional approval and open procedure

The published text states that the Plenary, in its extraordinary session on October 27, 2026, agreed to “provisionally approve modifications to Fiscal Ordinance No. 2 regulating the Property Tax (OF 2).” Therefore, this is a partial reform of the municipal tax regulation that governs the direct tax on properties within the municipal district, and not a completely new ordinance.

The edict does not detail the specific content of the changes introduced to the ordinance in its text; that information is contained in the administrative file, which is the document opened for consultation during the public information process.

The legal framework invoked is the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. Any claims submitted will have the effects provided for in articles 15 to 19 of that regulation, relating to the approval procedure for fiscal ordinances.

Deadlines, consultation, and submission of claims

The procedure adheres to the following conditions, as established by the edict:

• Deadline: 30 business days, counted from the day following the insertion of the edict in the BOP of Cádiz, i.e., starting from November 5, 2026.
• What can be done: examine the file and submit any claims deemed appropriate.
• In-person consultation location: Administrative Unit of Tax Management, at Plaza Isaac Peral no. 4, first floor, Monday to Friday from 9:00 AM to 1:00 PM.
• Online consultation: The City Council’s Transparency Portal, at the address https://transparencia.elpuertodesantamaria.es/exposicion-publica.
• Complementary publicity: an announcement will also be published in one of the widest-circulation newspapers in the province of Cádiz.

The announcement is inserted in the Local Administration section of the provincial gazette and is addressed to “general knowledge,” meaning that any interested person may participate in the procedure, not only the affected owners.

Effects if there are no allegations

The edict specifies that, in the event that no claims are filed during the public exhibition period, the agreement will be considered definitively adopted “without the need to adopt a new agreement.” In other words, the provisional approval becomes definitive automatically by the simple passage of the period without allegations.

The resolution of the procedure corresponds to the City Council of El Puerto de Santa María itself, which acts as the administration holding the local taxing power. The file also remains available to interested parties on the municipal electronic office throughout the entire period.

The modification affects the tax paid by all owners of real estate—urban, rural, and those with special characteristics—within the municipality, the management of which corresponds to the council. Therefore, the practical scope of the text that is finally approved will extend to all IBI (Property Tax) receipts within the municipal district.

The relevance of the news is twofold: on one hand, it sets the calendar for taxpayers to challenge or lodge allegations against the changes before they become final; on the other, any variation in the IBI ordinance directly impacts the amount of the receipts paid by the owners of El Puerto de Santa María, in addition to conditioning the municipal revenue forecast for the next fiscal year.

Source: Official Gazette of the Province of Cádiz, no. 212, November 4, 2026, Local Administration, p. 6 (official reference: announcement No. 379,445).