Modification of the municipal cemetery fee elevated to definitive status

The City Council has made final the provisional plenary agreement of July 9, 2026, which modifies the fiscal ordinance regulating the municipal cemetery and funeral parlor tax, as no claims were filed during the public exhibition period. The full text is published in the Official Gazette of the Province of Ciudad Real on August 29, 2026 (announcement number 2768), in compliance with article 17.4 of the Revised Text of the Law Regulating Local Treasuries.

The modification is supported by articles 133.2 and 142 of the Spanish Constitution, articles 105 and 106 of Law 7/1985, of April 2, Regulating the Bases of the Local Regime, and articles 15 to 27 and 57 of Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law Regulating Local Treasuries. The ordinance regulates the tax for the use of the municipality’s cemetery and funeral parlor services and repeals the previously effective fiscal ordinance.

Taxable event and obligated parties

The taxable event of the tax consists of the provision of cemetery services and the assignment of funeral rights over graves, niches, and pantheons, through the issuance of the corresponding funeral titles, as well as the inhumation and exhumation of corpses, the transfer of corpses, the placement and movement of tombstones, and the transfer of licenses and authorizations.

The taxpayers are the applicants for the authorization or the provision of the service, the holders of the funeral right, and, where applicable, the holders of the granted authorization. The tax accrues from the moment the authorization or service is requested, and payment can be made at the municipal offices or via bank transfer.

Fees and exemptions

The ordinance sets the following fees for the main services:

• Transfer of licenses to family members: €100.00
• Inhumation of corpses: €20.00
• Exhumation of a corpse: €20.00
• Exhumation of skeletal remains: €20.00

Burials of corpses that are “poor in solemnity” (indigent) and inhumations ordered by judicial or administrative authority are exempt from the payment of the tax.

Transfer of licenses and deadlines

The change of the name of the holder of a grave may be requested due to death or by the will of the holder, and may be requested by any natural person with the status of an interested party. The required documentation must be submitted to the municipal Registry, and the grant or transfer is notified by certified mail along with the payment slip.

• Application period after death: 30 years; if not requested, rights are preserved during that time but the grave cannot be used.
• Perpetual grants: maintained at 99 years.
• New grants: maximum 75 years, according to heritage legislation.
• Resolution period: 6 months; administrative silence shall have a dismissive effect.

The ordinance will enter into force after its final publication in the BOP and will remain in effect until its modification or repeal is agreed upon. An administrative appeal may be filed against the agreement before the Administrative Chamber of the High Court of Justice of Ciudad Real within two months of publication, in accordance with Article 46 of Law 29/1998, of July 13, on Contentious-Administrative Jurisdiction.

The final approval of this modification directly affects the prices of funeral services paid by residents; therefore, it is advisable to be aware of the new fees and the deadlines for the transfer of licenses before initiating any procedure at the municipal cemetery.

Source: Official Gazette of the Province of Ciudad Real, August 29, 2026, City Councils section, pgs. 23-25 (announcement number 2768; secure verification code: aVsxtYdwJLR4uaLACoy9).