Huerto definitively approves the ICIO ordinance with a rate of 4%

The Huerto City Council has definitively approved the modification of Fiscal Ordinance No. 3 regulating the Tax on Constructions, Installations, and Works (ICIO), which establishes a single tax rate of 4% and a rebate of up to 95% of the quota for self-consumption installations using solar energy. The plenary agreement, adopted on July 30, 2026, and made definitive as no claims were filed during the public exhibition period, is published in the Official Gazette of the Province of Huesca No. 188, dated October 1, 2026, with the official reference BOPH-2026-188018.

The text is approved under Article 17.4 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5, and develops the tax in accordance with Articles 100 to 103 of the same regulation. The municipal file is 1871389C and the announcement is signed by the mayor-president, José Ignacio Asín Callén, in Huerto on September 28, 2026.

The ordinance taxes any construction, installation, or work for which an urban planning license or the submission of a responsible declaration or prior communication regarding urban planning is required, according to Articles 226, 227, and 228 of Legislative Decree 1/2014, of July 8, of the Government of Aragon. The regulation will apply from its full publication in the provincial gazette and will remain in force until its modification or repeal.

Tax rate and taxable base

Article 7 sets a tax rate of 4%, single for all constructions, installations, and works subject to the tax, regardless of their taxable base or nature. The quota results from applying that percentage to the taxable base, reduced by any applicable rebates.

The taxable base is the real and effective cost of the work and is determined by the budget submitted by the interested parties, provided it is endorsed by the corresponding Professional College; otherwise, it is set by municipal technicians according to the estimated cost of the project.

Rebate of up to 95% for solar self-consumption

• Up to 95% of the fee for constructions, installations, and works that incorporate thermal or electrical energy utilization systems from solar or ambient energy intended for the self-consumption of the property itself, including the modality with surpluses.
• Requirements: approval by the competent Administration and an express request from the taxpayer, accompanied by technical documentation certifying the installed capacity and its destination for self-consumption.
• Exclusions: works whose purpose is to produce electrical energy intended totally or partially for sale, transfer, or discharge into the grid as an economic generation activity (solar parks or solar farms and similar), whether the promoter is a natural or legal person.
• Compatibility: the bonus is compatible with others regulated by the ordinance, unless expressly provided otherwise, and is applied to the resulting fee after other bonuses.

Accrual, payment, and appeal

The tax accrues at the start of the construction, installation, or work, even if the license has not been obtained or the responsible declaration or prior communication has not been submitted; in the latter two cases, it is understood to have started on the date of submission to the City Council.

Interested parties must self-assess the tax simultaneously with the license application or the submission of the responsible declaration, as a provisional settlement subject to subsequent administrative verification. The effectiveness of the license is conditional upon proof of payment; if one month has passed since its notification without such payment, the license will have no effect, without prejudice to the collection of the debt through enforcement proceedings.

An administrative appeal may be filed against the agreement before the Contentious-Administrative Chamber of the High Court of Justice of Aragon, based in Zaragoza, within two months from the day following the publication of the announcement.

The modification affects any resident or company that intends to build or renovate within the municipal district of Huerto: it sets the ICIO (Construction, Installation, and Works Tax) receipt at 4% of the actual cost of the work and opens the door to discounts of up to 95% for those who install solar self-consumption, but expressly excludes projects for the sale of energy to the grid.

Source: Official Gazette of the Province of Huesca, no. 188, October 1, 2026, Local Administration, pp. 32-36 (official reference: BOPH-2026-188018).