Espejo submits the reform of four tax ordinances for public consultation

The Plenary of the City Council of Espejo (Córdoba) provisionally approved on September 24, 2026, the modification of four municipal tax ordinances: the Property Tax, the Tax on Construction, Installations and Works, the urban planning license fee, and the public price for the municipal laundry. The announcements, signed by Mayor Florentino Santos Santos, are published in the Official Gazette of the Province of Córdoba No. 193, dated October 6, 2026, and open a 30-business-day period for public consultation.

Four files open for consultation

The four announcements respond to the same plenary agreement and the same procedure, but are processed as independent files, each with its own reference:

• Tax Ordinance No. 1, regulating the Property Tax (IBI) — BOP-A-2026-3315, p. 14401, ref. Gex 2026/4635.
• Tax Ordinance No. 3, regulating the Tax on Construction, Installations and Works (ICIO) — BOP-A-2026-3314, p. 14400, ref. Gex 2026/4569.
• Tax Ordinance No. 22, regulating the fee for urban planning licenses, control of responsible declarations and urban communications, and for the processing of planning and urban management instruments — BOP-A-2026-3313, p. 14399, ref. Gex 2026/4568.
• Tax Ordinance regulating the public price for the provision of the municipal laundry service — BOP-A-2026-3316, p. 14402, ref. Gex 2026/4427.

Thirty business days to submit claims

The procedure complies with Article 17.2 of the Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law regulating Local Treasuries. The file is submitted for public information for 30 business days starting from the day following the insertion of the announcement in the Official Gazette of the Province of Córdoba, so that interested parties may examine the file and submit any claims they deem appropriate.

The full text of each modification is available to interested parties on the Notice Board of the Electronic Office of the City Council of Espejo (https://sede.espejo.es/espejo/tablon-de-edictos), in application of Article 7 of Law 19/2013, of December 9, on transparency, access to public information and good governance, and Article 13 of Law 1/2014, of June 24, on Public Transparency of Andalusia.

If the period expires without claims, the provisional agreements will be definitively adopted without the need for a new plenary agreement. Otherwise, the Plenary of the Corporation will adopt the appropriate definitive agreement resolving the allegations presented.

Background: two revisions in less than a month

The review comes just two weeks after the Official Gazette of the Province of Córdoba published, on September 24, 2026 (no. 185), the final approval of fiscal ordinances no. 3, no. 21, and no. 22 of the Espejo City Council. Those announcements stated that, as no claims had been filed during the public exhibition in BOP no. 28, of February 11, 2026, the plenary agreements of January 29, 2026, were elevated to final status, entering into force on the day of their publication.

Ordinances no. 3 (ICIO) and no. 22 (urban planning license fee) now appear once again among the files submitted for public information, this time along with ordinance no. 1 of the IBI and that of the public price for the municipal laundry, which did not appear in that batch.

Impact for taxpayers

The review directly affects the daily taxation of the municipality: the IBI taxes property ownership, the ICIO is accrued on any work or installation subject to a license or responsible declaration, fee no. 22 conditions the cost of processing licenses and urban planning, and the public price sets what users of the municipal laundry pay. Any resident, company, or developer with an ongoing file may appear within the open period and file an objection before the provisional agreements become final.

Source: Official Gazette of the Province of Córdoba, no. 193, of October 6, 2026, Local Administration, pp. 14399-14402 (official references: BOP-A-2026-3313, BOP-A-2026-3314, BOP-A-2026-3315, and BOP-A-2026-3316).