Freginals approves the fee for the use of the cemetery's water intake

The Freginals City Council (Montsià) has definitively approved the tax ordinance regulating the fee for the use of the water intake located on the access road to the municipal cemetery. The regulation, which introduces a prepaid card system and a sanctioning regime against fraud, is published in the Official Gazette of the Province of Tarragona number 27, dated August 27, 2026, with the official reference CVE 2026-07893 (pp. 1-5).

The Corporate Plenary, in a session on May 28, 2026, provisionally approved the ordinance, which was submitted for public consultation for 30 days (from June 8 to July 21, 2026) via the notice board, the BOP of Tarragona, and the transparency portal. As no allegations were presented, the agreement became final. It is signed by the mayor, Neus Franch Bertomeu, dated August 18, 2026.

Taxable event and taxpayers

The taxable event of the fee consists of the use of the water intake for agricultural purposes or for washing vehicles, as well as the acquisition and use of the service via a prepaid card. The taxpayers are the natural and legal persons who obtain water from the intake for these uses, as well as the holders or effective users of the cards.

The regulation is based on the powers of Article 106 of Law 7/1985, of April 2, regulating the bases of the local regime, and Articles 20 to 22 of Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law Regulating Local Treasuries. No exemptions, bonuses, or reductions apply to the determination of the tax debt.

Fee and prepayment system

The fee is determined based on the actual consumption carried out by the users, through electronic devices that allow for objective quantification. The established rates are as follows:

• Acquisition of a reusable card enabled for access to the service: 10 euros.
• For each unit of consumption equivalent to 1,000 liters of water: 1 euro.

Payment is configured as a prepayment or advance credit loading system, which enables the user until the available balance is exhausted, with no right to supply in the absence thereof. The accrual of the fee occurs at the moment of the credit recharge. No right to a refund of the amounts paid is recognized, except in duly justified cases of incorrect system operation attributable to the Administration.

The automated system allows for user identification, automatic recording of consumption, control of the available balance, and the activation and deactivation of the supply based on existing credit. The City Council may establish complementary technical instructions regarding access conditions, hours of use, consumption limits, and control and security measures, and may temporarily suspend or limit the service for technical reasons, maintenance, or water resource scarcity.

Infractions and sanctions

The ordinance defines as specific infractions the manipulation, alteration, or interference of the technical supply control devices; the improper use of prepayment cards, including their transfer to third parties for unauthorized uses; obtaining water without prior payment; the use of the service for purposes other than those authorized; and the intentional manipulation or deterioration of municipal facilities.

Infractions are classified as minor, serious, or very serious, depending on intent, recidivism, the damage caused to the municipal treasury, and the use of fraudulent means. Sanctions consist of proportional or fixed pecuniary fines, without prejudice to the demand for the defrauded amounts and the corresponding interest. The City Council may adopt complementary measures such as the temporary or definitive suspension of access to the service, the deactivation of cards, or the limitation of the use of the system in case of repeated non-compliance.

Entry into force and impact

The ordinance enters into force on the day of its publication in the BOP of Tarragona and shall remain in effect until its express repeal is agreed upon. The resolution, which ends the administrative route, may be challenged before the contentious-administrative Chamber of the High Court of Justice of Catalonia within a period of two months.

The new fee represents a relevant change for the users of the Freginals water intake, who move from free access to strict consumption control based on advance payment. The prepayment system and the sanctioning regime seek to guarantee the equivalence between the cost of the service and the amount required, and to ensure the correct and sustainable use of a scarce water resource in a municipality of the Montsià region.

Source: Official Gazette of the Province of Tarragona, no. 27, August 27, 2026, pp. 1-5 (official reference: CVE 2026-07893).