Guadalajara provisionally approves the new fiscal ordinance for the construction tax

The Plenary of the Guadalajara City Council, in a session held on October 30, 2026, agreed to the provisional approval of the modification of the Fiscal Ordinance Regulating the Tax on Construction, Installations, and Works (ICIO). The agreement is published as an announcement in the Official Gazette of the Province of Guadalajara, number 211, of Wednesday, November 4, 2026, with official reference 2026_2843. The file is open to the public for 30 days so that interested parties may submit any claims they deem appropriate.

Provisional approval supported by Article 17.2

The City Council is processing the modification in accordance with paragraph 2 of Article 17 of Royal Legislative Decree 2/2004, of March 5, which approves the Recast Text of the Law Regulating Local Treasuries. This provision requires the file to be submitted for public information before the modification of a fiscal ordinance is definitively adopted.

The published text does not detail the material content of the changes or the resulting articles, but only the agreement for provisional approval and the public exhibition process. The announcement appears in the CITY COUNCILS section, under the heading of the Guadalajara City Council and the header “Tax on Construction, Installations, and Works”.

The regulation affects any intervention subject to the municipal tax on construction, installations, and works; that is, developers, construction companies, and owners carrying out works within the municipal boundaries of the capital.

Thirty days to appeal and two consultation methods

The period is 30 days and begins to count from the day following the publication of the announcement in the Official Gazette of the Province of Guadalajara, that is, starting from November 5, 2026. During this period, interested parties may examine the file and submit claims.

There are two enabled methods for consulting the file:

• Electronic access with a digital certificate.
• In-person consultation by requesting a prior appointment through the municipal website.

What happens if there are no claims

The announcement establishes the legal consequence of the process: if no claim is submitted within the specified period, the agreement—until then provisional—will be understood as definitively adopted, without the need for a new plenary agreement.

The document appears signed in Guadalajara, on October 30, 2026, by the head of the tax management body, Jorge Biurrun Gaona.

Verification of the announcement

The announcement incorporates the traceability mechanisms of the provincial electronic office:

• Electronic validation office: https://boletin.dguadalajara.es/boletin/validacion/validar-documento.php
• Verification code: 96f77ec724bddd9aa92f16ea76accd2784a6402f

For developers, construction companies, and individuals with projects in the capital, the calendar matters: the modification of the ICIO (Tax on Construction, Installations, and Works) establishes the rules for the tax settled upon applying for a license or submitting a responsible declaration, and this is the procedural moment to file objections before the ordinance is finalized. Those who do not submit claims within 30 days will see the provisional agreement become definitive automatically.

Source: Official Gazette of the Province of Guadalajara, No. 211, November 4, 2026, Section I (City Councils), official reference: 2026_2843.