Els Pallaresos definitively approves the new public road occupation tax

The City Council of Els Pallaresos has definitively approved the modification of fiscal ordinance number 9, which regulates the taxes for the private use or special exploitation of the local public domain. The agreement, adopted by the Plenary in an ordinary session on July 29, 2026, was submitted for public information without any claims or allegations being presented, which made it definitive. The full text is published in the Official Gazette of the Province of Tarragona on September 16, 2026, with the official reference CVE 2026-08596 (pages 1 to 13).

The regulation, signed by Mayor Maria Grau Alasà, is based on articles 133.2 and 142 of the Constitution, article 106 of Law 7/1985 on the bases of local regime, and articles 15 to 27 and 57 of the revised text of the Local Finance Law (Royal Legislative Decree 2/2004). The initial approval was announced on July 29, 2026, on the notice board, the transparency portal, and the BOP of Tarragona with the reference CVE 2026-07195.

A catalog of nine headings

The ordinance establishes the taxable event as the private use or special exploitation of the municipal public domain, and details the rates in nine headings ranging from works on public roads to events in the leisure area of the Cremat forest:

• Occupations for works (materials, cranes, scaffolding, containers): €0.20/day per “big bag”, €2.00/day per container, and €0.20/linear meter of scaffolding, with a minimum fee of €6.00; emergency occupations are taxed at €20/hour.
• Parking spaces and reserves: between €20 and €35/year depending on the type of vehicle, with €30 per new parking space license and €80 per space reserved for people with disabilities.
• Street closures for works: €15/hour, and €30/hour in case of emergency.
• Tables, chairs, and umbrellas: €0.20/m²/day for seasonal concessions and €0.15/m²/day for annual concessions.
• Stalls and amusement fairs: daily rates based on surface area and type of sale, with specific prices for the Festa Major and the Modernist Days.
• Kiosks: €7/m²/month.
• Advertising: posters, banners, panels, and insertions in the Festa Major book, with prices reaching €54 for the color back cover.
• Events in the Cremat forest: from €0 for up to 25 people up to €500 for more than 601 attendees.

Accrual, payment, and delegated management

The tax is accrued when the private use or exploitation begins, which coincides with the granting of the license. In multi-year occupations, accrual takes place on January 1st of each year, and the fee is prorated by natural quarters in the case of registrations and cancellations. The declaration regime is self-assessment for occupations of less than one year, and the payment for multi-year uses is made within the period approved by the city council, which shall not be less than two months.

The management, inspection, and collection of the tax may be delegated to BASE Gestió d’ingressos, which will apply its general ordinance for management, inspection, and collection. Against the final approval, which concludes the administrative process, a contentious-administrative appeal may be filed before the Contentious-Administrative Chamber of the High Court of Justice of Catalonia within two months of publication.

Entry into force

The ordinance shall enter into force on the day of its publication in the BOP of Tarragona and shall be applied from the following day, and shall remain in force until it is expressly modified or repealed. The final full text must also be published on the transparency portal.

The new regulation directly affects all taxpayers and users of the municipality’s public roads, from individuals requesting a driveway ramp to companies occupying streets for works or organizing events. With this modification, the city council updates and unifies the rates for the use of the local public domain and reinforces its management and control.

Fuente: Official Gazette of the Province of Tarragona, no. September 16, 2026, section I, pp. 1-13 (official reference: CVE 2026-08596).