Gelves definitively approves the tax for driveways and parking reservations

The Gelves City Council has definitively approved the modification of the fiscal ordinance regulating the tax for vehicle entry to private parking lots via sidewalks and for the reservation of public roads for parking, loading, and unloading. The agreement of the Plenary on September 24, 2026, became definitive as no claims were filed during the public exhibition period and is published in the Official Gazette of the Province of Seville (BOP) No. 215, Friday, November 6, 2026, with the official reference BOP-SE-2026-215010.

From the Treasury report to the definitive text

The modification stems from the favorable report of the Treasury Information and Special Accounts Commission on September 21, 2026, and the plenary agreement adopted three days later. The text was subsequently subjected to a public information process of thirty business days on the notice board and in the BOP—where it appeared with the reference BOP-SE-2026-189016, in issue 189 on September 29—a period that expired without allegations. Pursuant to Article 17.3 of the Recast Text of the Law Regulating Local Treasuries, the absence of claims automatically converts the provisional agreement into a definitive one.

The vote was not unanimous. The fifth point passed with 13 of the 17 legally present councilors:

• In favor: Socialist Municipal Group (7) and Con Andalucía Izquierda Unida-Podemos con Gelves (2).
• Against: Popular Municipal Group (3).
• Abstention: VOX Municipal Group (1).

The definitive announcement is signed by the acting mayor, Pablo Cordero Herrera, with an electronic signature date of October 30, 2026. The regulation replaces the previous ordinance, published in BOP No. 296 on December 24, 2011, and modified in BOP No. 146 on June 26, 2013, which is hereby repealed.

Driveways, garages, workshops, and loading and unloading

The ordinance, identified as Ordinance No. 10, considers the taxable event to be the occupation or special use of the municipal public domain, with or without a license, in the following cases:

• Entry of vehicles to buildings, estates, individual or community garages, and public or commercial parking lots under subscription or rotating systems.
• Entry to premises for the sale, exhibition, repair of vehicles, lubrication, washing, fueling, or refueling.
• Entry to commercial or industrial premises for the loading and unloading of goods.
• Reservations of public roads for loading and unloading at the request of companies or individuals.
• Reservations of space for exclusive parking or parking prohibitions, subject to a technical report.

The existence of a driveway entrance (vado) presumes its use, even if a license has not been requested, and the City Council may officially register it in the driveway registry. An access door of two meters wide or more, or the generalized entry of vehicles when there are no obstacles on the sidewalk, is considered sufficient evidence. The passive subjects are those who enjoy the use, and the property owners act as substitutes for the taxpayer. The cost of lowering the sidewalk, its maintenance, and its restoration to the original state is the responsibility of the holder.

Rates according to premises square footage and space type

The fees are organized into three rates. The first covers the processing of licenses, the delivery of the regulatory identification plate, changes of ownership, and yellow painting per linear meter. The second links vehicle entry for loading or unloading to the surface area of the premises:

• Up to 50 m²: 29.50 euros.
• From 50 to 100 m²: 36.70 euros.
• From 100 to 250 m²: 51.30 euros.
• From 250 to 500 m²: 73.40 euros.
• More than 500 m²: 110.50 euros.

The third rate taxes the reservation of space on public roads. Stops for vans and trucks and those for taxis are charged at 5.00 euros per vehicle per year; those for clinics and funeral homes, at 2.50 euros per linear meter and annual hour of service, and other permanent reservations, at 3.50 euros. Preferential use spaces for customers or users are set at 52.00 euros annually for parallel parking and 105.00 euros annually for perpendicular parking. Reservations by the State and its autonomous bodies, the Autonomous Community, the Provincial Council, and the City Council itself are exempt, as are those for people with a disability exceeding 65% and their first and second-degree relatives, although the latter remain obliged to pay for the license and the plate.

Entry into force and management

The ordinance enters into force the day after its publication in the BOP, that is, Saturday, November 7, 2026, and is automatically extended as long as a cancellation declaration is not submitted. The tax is required via self-assessment when applying for the license and, for already authorized uses, through a registry or annual registration: in that case, the accrual occurs on January 1 of each calendar year. Failure to pay during the voluntary period opens the enforcement procedure with surcharges, interest, and costs. The regulation also governs the revocation of authorizations—due to change of use, disappearance of the cause, non-payment, or traffic reasons—and requires the removal of signage, repair of the curb, and return of the plate within ten days.

The impact is direct on the urban fabric of Gelves: any dwelling with vehicular access, garage communities, workshops, businesses with loading docks, and companies that reserve street space will now be taxed according to the new text. The driveway registry is reinforced with the ex officio registration of undeclared accesses, meaning the revision will also affect owners who were not previously listed.

Source: Official Gazette of the Province of Seville, no. 215, Friday, November 6, 2026, Local Administration, p. 42 (official reference: BOP-SE-2026-215010).