Fresneña makes the IBI tax ordinance final

The Plenary of the City Council of Fresneña has made final the modification of the fiscal ordinance regulating the property tax (IBI), as no claims were submitted during the public exhibition period. The agreement is published in the Official Gazette of the Province of Burgos number 163, dated August 28, 2026, with reference BOPBUR-2026-03616.

The ordinance was provisionally approved by the Plenary on May 21, 2026 and, following the public exhibition process without allegations, it is now made final. The full text is made public in compliance with article 17.4 of the consolidated text of the Law regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The regulation will enter into force upon its full publication in the gazette and will begin to be applied as of January 1, 2027.

Tax Rates

The ordinance regulates the property tax, a direct real tax that levies the value of real estate, and sets the applicable tax rates according to the nature of each property:

• Urban real estate: 0.50%.
• Rural real estate: 0.70%.
• Real estate with special characteristics: 1.30%.

The taxable base consists of the cadastral value of the assets, and the liquidable base results from applying the legally corresponding reduction to the former. The tax period is the calendar year, with the tax accruing on the first day of the period.

Exemptions and Bonuses

The regulation includes ex officio exemptions for properties owned by the State, autonomous communities, or local entities dedicated to citizen security, educational and penitentiary services, or national defense, as well as communal assets, neighborhood forests in common ownership, and those of the Catholic Church and the Spanish Red Cross.

Requested exemptions are also established, upon application by the interested party, for properties destined for education by subsidized centers, those declared as monuments or historical gardens of cultural interest, and forests with forest replantings. Additionally, rural or urban properties whose net quota is less than 6.00 euros are exempt.

Management and Appeals

The settlement, collection, and review of acts issued through tax management channels shall be the exclusive competence of the City Council, in accordance with articles 76 and 77 of the consolidated text of the Law regulating Local Treasuries. Regarding infractions and sanctions, the regime of Law 58/2003, of December 17, General Tax Law shall apply.

Against the agreement, interested parties may file a contentious-administrative appeal within two months from the day following the publication of the announcement, before the High Court of Justice of Castilla y León, based in Burgos. The agreement is signed by the mayor, Raúl Villar Ontiveros, dated July 17, 2026.

The final approval of this ordinance provides legal certainty to the taxpayers of Fresneña, who will know in advance the tax rates and exemptions applicable from the next fiscal year. The entry into force on January 1, 2027, will allow the residents of the municipality to plan the payment of the tax within a clear and stable regulatory framework.

Source: Official Gazette of the Province of Burgos, no. 163, August 28, 2026, section III. Local Administration, pág. 13-22 (official reference: BOPBUR-2026-03616).