El Ràfol d'Almúnia updates the construction tax with new coefficients

The City Council of El Ràfol d’Almúnia has finalized the modification of the fiscal ordinance regulating the Tax on Constructions, Installations, and Works (ICIO), which sets a single rate of 3.00% and a new table of coefficients applicable according to the use, class, and modality of the work. The agreement is published in full in the Official Gazette of the Province of Alicante number 207, dated October 30, 2026, section III. Local Administration (official reference 8340 / 2026), and enters into force on the day of its publication.

The Plenary of the Corporation, in a session on September 11, 2025, provisionally approved the modification. After the public exhibition period elapsed without claims, the agreement was made final in accordance with article 17.3 of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law Regulating Local Treasuries, and its content is made public in compliance with article 17.4. The text bears the signature of the mayor-president, Estefanía Rovira Miralles, dated in the municipality on October 28, 2026.

3% Rate and Modules of 1,100 and 1,237 Euros per Meter

The quota results from applying the tax rate approved for the entire municipality, 3.00%, to the taxable base. The taxable base for the provisional settlement will be the higher of two amounts: the budget submitted by the interested party and endorsed by the corresponding official college, or the calculation by modules.

The modules are obtained by multiplying the reference unit price by the constructed area of each use, class, and modality, corrected by the coefficient of the annexed table. The fixed prices are 1,100.00 euros per square meter for social housing (VPO) and 1,237.32 euros for free-market housing. Once the work is completed, the City Council will verify the actual cost and carry out the final settlement.

Coefficients that Increase Costs for Offices, Hotels, and Private Healthcare

The new table organizes construction into eleven major uses—residential, industrial, offices, commercial, sports, shows, leisure and hospitality, private healthcare, cultural, singular buildings, and others—and assigns a coefficient to each modality. Among the highlighted values:

• Residential: collective housing in open construction 1.05; in closed blocks 1.00; garages, storage rooms, and premises in structure 0.53.
• Single-family: detached or semi-detached construction 1.25; in-line or closed block 1.15; garages and porches on the ground floor 0.65.
• Industrial: single-story manufacturing warehouses 0.60; multi-story 0.70; storage 0.50.
• Offices: exclusive building with multiple offices 1.50 and single units 1.60; banking and insurance in an exclusive building 2.10.
• Commercial: premises and workshops in mixed-use buildings 1.20; shops in exclusive multi-story buildings 1.75; hypermarkets and supermarkets 1.30.
• Leisure and hospitality: four and five-star hotels 2.10; one to three-star 1.90; aparthotels 2.05; restaurants 1.75; bars and cafes 1.50.
• Private healthcare: sanatoriums and clinics 2.25; hospitals 2.15; outpatient clinics and consulting rooms 1.70.
• Unique and others: interior urbanization works 0.15; campsites 0.12; golf courses 0.03; demolitions 0.50; excavations 0.05; housing rehabilitation 0.60.

50% and 80% discounts upon request

The ordinance maintains the mandatory discounts from Article 73 of Royal Legislative Decree 2/2004 and adds four others, all of which are requested and compatible with each other. They must be requested before the start of the work and are applied to the part of the fee corresponding to the discounted items, with a detailed budget:

• 50% for works declared of special interest or municipal utility due to social, cultural, historical-artistic circumstances or employment promotion, by simple majority agreement of the Plenary.
• 80% for installations incorporating thermal or electrical solar energy utilization systems, with approved collectors.
• 80% for works that favor the access and habitability of people with disabilities.
• 50% for the works necessary to install electric vehicle charging points.

Management with Suma, one-month deadlines, and repeal of the 2008 regulation

The declaration is submitted to Suma Gestión Tributaria, an autonomous body of the Provincial Council of Alicante, along with the basic project and the material execution budget. The deadline is one month from the granting of the license or the start of the work for acts subject to a license, and at the time of submitting the responsible declaration for those subject to that regime. The managing body may arrange for the joint settlement of the tax and the urban services fee.

The repealing provision nullifies the ordinance approved by the Plenary on October 16, 2008, and its amendment of October 22, 2009. A contentious-administrative appeal may be filed against the final agreement before the Contentious-Administrative Chamber of the High Court of Justice of the Comunitat Valenciana within two months of publication.

The change directly affects developers and individuals processing licenses in the municipality: the combination of the 3% rate with coefficients ranging from 0.03 to 2.25 reorganizes the fiscal cost of each type of work and makes the use classification—not only the area or the budget—the decisive factor in the ICIO bill.

Source: Official Gazette of the Province of Alicante, No. 207 of October 30, 2026, Section III. Local Administration, pp. 1-11 (official reference: 8340 / 2026).