Herrera del Duque reviews the fiscal ordinance for economic activities

The City Council of Herrera del Duque has initially approved a new Fiscal Ordinance regulating the Tax on Economic Activities and the repeal of the previous one, approved on December 20, 2007. The agreement was adopted by the municipal Plenary in an ordinary session on October 29, 2026, and is published in the Official Gazette of the Province of Badajoz No. 212, corresponding to Thursday, November 5, 2026, under reference Announcement 4347/2026, within the Local Administration section.

The publication does not close the process: it opens it. The announcement brings the text to the attention of interested parties and sets the calendar for submitting objections before the regulation is definitively approved.

Plenary approval and repeal of the 2007 regulation

The deciding body is the Plenary of the City Council of Herrera del Duque, which in its ordinary session on October 29, 2026, jointly agreed on two things:

• To approve a new Fiscal Ordinance regulating the Tax on Economic Activities.
• To repeal the previous ordinance, approved on December 20, 2007, and published in the Official Gazette of the Province on the same December 20, 2007.

The text is processed in accordance with Article 17.2 of the consolidated text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5, a provision that regulates the public exhibition of fiscal ordinances after their initial approval. The announcement appears signed by the Mayor-President, Saturnino Alcázar Vaquerizo, as of the date of the digital signature.

Thirty days to examine the file and submit allegations

The period is thirty days and is counted from the day following the insertion of the announcement in the Official Gazette of the Province. During this period, any interested party may consult the file and formulate the claims they deem appropriate through two channels:

• In person, at the municipal offices of the City Council of Herrera del Duque.
• Electronically, through the municipal electronic office, accessible at http://herreradelduque.sedelectronica.es.

The announcement further specifies the effect of administrative silence in this procedure: if no claims have been submitted after the period has elapsed, the agreement will be considered definitively approved without the need for a new express plenary pronouncement regarding the allegations.

A tax that affects all economic activity in the municipality

The Tax on Economic Activities is the local tax that levies the exercise of business, professional, and artistic activities within the municipal district. The replacement of an ordinance in effect since 2007 therefore affects all entrepreneurs and freelancers with activity in Herrera del Duque, who will see the regulatory framework of their quotas and formal obligations before the city council updated.

The practical relevance of the procedure lies in the calendar: the regulation is not finalized upon publication, but rather opens to the participation of taxpayers and any person with a legitimate interest. Anyone who does not submit allegations within the period of thirty days from November 6, 2026, will lose the opportunity to challenge the text before its definitive entry into force, although ordinary channels of appeal against the already approved ordinance will always remain open.

With the publication in the Official Gazette of the Province of Badajoz on November 5, 2026, the file is formally made available to the public and the procedural clock begins to run for the taxpayers of the municipality.

Source: Official Gazette of the Province of Badajoz, no. 212, November 5, 2026, Local Administration-City Councils, page 2 (official reference: Announcement 4347/2026).