Fuente Palmera opens the new ICIO ordinance for public consultation

The City Council of Fuente Palmera (Córdoba) has opened for public consultation the modification of its Fiscal Ordinance regulating the Tax on Construction, Installations, and Works (ICIO), initially approved by the Plenary in an ordinary session on September 24, 2026. The announcement, signed by the mayor-president Francisco Javier Ruiz Moro, is published in the Official Gazette of the Province of Córdoba No. 190, dated October 1, 2026, with the reference BOP-A-2026-3269 on page 14168. The measure affects developers, builders, and residents processing construction licenses within the municipal district.

The initial approval was adopted in compliance with the provisions of articles 49 and 70.2 of Law 7/1985, of April 2, regulating the Bases of Local Regime, which require the file to be subject to public exhibition before entering into force. The approved text is available for consultation on the Edicts Board of the municipal website, www.fuentepalmera.es. The announcement was signed in Fuente Palmera on September 25, 2026, and bears the Secure Verification Code B243E41973A274CC5040.

Period for allegations and effects of silence

The file remains open to the public for a period of thirty days starting from the day following the insertion of the announcement in the Official Gazette of the Province. During this period, interested parties may:

• Examine the complete modification file.
• Submit any claims and allegations they deem appropriate.

If no allegations have been submitted after said period, the agreement will be considered definitively approved, as stated in the announcement itself. The publication is made “for general knowledge,” in accordance with the standard procedure for the approval of municipal fiscal ordinances.

What ICIO taxes and who it binds

The Tax on Construction, Installations, and Works is a municipal tax that levies the execution, within the municipal district, of any construction, installation, or work for which the obtaining of the corresponding construction or urban planning license is required, whether or not said license has been obtained, provided that its issuance corresponds to the City Council. The modification currently in process may alter elements such as tax reliefs, tax rates, or the management of the tax, details which interested parties should verify in the exhibited text.

Other fiscal ordinances in process

The same plenary session on September 24, 2026, resulted in a second public information announcement, also published in the Official Gazette of the Province of Córdoba No. 190, dated October 1, 2026, with the reference BOP-A-2026-3270. In this case, it concerns the modification of the Fiscal Ordinance regulating the fee for the occupation and use of the local public domain, which follows an identical procedure and exhibition period.

Both files share the same legal framework and the same processing schedule, such that allegations to either of the two regulations must be submitted within the thirty-day period opened upon the publication of the announcements.

The modification of the ICIO ordinance has a direct impact on the cost of any real estate development or renovation requiring a license in Fuente Palmera, as it determines the tax quota paid by the taxpayers. Developers, builders, and individuals planning to apply for construction licenses in the coming months thus have a limited period to review the text and, if applicable, submit allegations before the regulation is definitively approved.

Source: Official Gazette of the Province of Córdoba, No. 190, of October 1, 2026, section VI - Local Administration, page 14168 (official reference: BOP-A-2026-3269).