Esplús gives final approval to the fee for the municipal funeral home.

The Esplús Town Council has finally approved the fiscal ordinance regulating the fee for the use of the municipal wake facility, as no claims were submitted during the public exhibition period. The initial plenary agreement, adopted on 11 June 2026, is automatically elevated to a final one, and its full text is published in the Official Gazette of the Province of Huesca number 154, of 14 August 2026, with reference BOPH-2026-154004.

The ordinance is issued under the terms of Article 106 of Law 7/1985, of 2 April, regulating the Bases of Local Government, and Articles 15, 16 and 57, in relation to Article 20 and following, of the consolidated text of the Law Regulating Local Finance, approved by Royal Legislative Decree 2/2004, of 5 March. Its publication complies with the provisions of Article 70.2 of Law 7/1985 and Article 141 of Law 7/1999, of 9 April, on the Local Administration of Aragon. The fee taxes the receipt of the specific wake services through the use of the municipal building intended for that purpose, for deceased persons who are to be buried or cremated.

Fee: 325 euros for the first 48 hours

Article 7 of the ordinance sets the tax amount by means of a single rate for the wake room:

• Up to 48 hours or fraction: 325 euros.
• For the excess over 48 hours, for each day or fraction: 100 euros.

The charge accrues at the time the use of the facilities and the provision of the services is requested, according to Article 5. If, for any reason not attributable to the applicant, the facilities cannot be used, the fee shall be refunded.

Who pays and how it is managed

The taxable event consists of the receipt of the specific wake services through the use of the municipal building, in accordance with the applicable sectoral legislation. The following are obliged to pay, as taxpayers, those who benefit from the services and use the municipal wake facility:

• Natural or legal persons, whether public or private, who request its use as relatives, heirs, successors or representatives of the deceased persons.
• Entities or insurance companies covering risks that give rise to and request the use of the municipal funeral home to hold the bodies of the deceased and insured persons, acting as their representatives.

Access to services is formalized by means of an application with the content determined by the Esplús City Council, and debts not settled within the voluntary payment period shall be collected through the administrative enforcement procedure. The beneficiaries of the services shall be liable for damages caused in the funeral home, and as regards infringements and penalties, the provisions of Articles 181 et seq. of the General Tax Law shall apply. Pending obligations shall be transferred to the heirs or legatees, with joint and several and subsidiary liability in accordance with Articles 42 and 43 of the General Tax Law.

Validity and appeals

Pursuant to Article 11, the ordinance shall take effect upon its publication in the BOPHU and shall remain in force until an express amendment or repeal is agreed. The agreement may be appealed by lodging a contentious-administrative appeal before the Administrative Litigation Chamber of the High Court of Justice of Aragon within two months from the day following the publication of the announcement, in accordance with Article 46 of Law 29/1998, of 13 July, on the Contentious-Administrative Jurisdiction. The definitive approval of the regulation governing the operation and use of the municipal funeral home (reference BOPH-2026-154005) is likewise published in the same issue of the bulletin.

The announcement, signed on 13 August 2026 by the Mayor-President Tania Solans Raluy, closes file 1815591E processed with NIF P2214000H. With the entry into force of the ordinance, the families of Esplús shall assume a new cost for municipal funeral services, now set definitively and with full publicity for residents.

Source: Official Gazette of the Province of Huesca, No. 154, 14 August 2026, Local Administration (Municipalities), p. 10 (official reference: BOPH-2026-154004).