Itero del Castillo approves the new tax ordinances for the IBI and the IVTM

The City Council of Itero del Castillo has finalized the modification of its fiscal ordinances regulating the Real Estate Tax (IBI), in its urban and rural modalities, and the Mechanical Traction Vehicle Tax (IVTM). The full agreement is published in the Official Gazette of the Province of Burgos no. 181, dated September 23, 2026, section III. Local Administration, pages 6 to 14, with the official reference BOPBUR-2026-03943. The new rates will come into effect on January 1, 2027.

The provisional approval was adopted in the plenary session of April 28, 2026 and, once the initial exhibition announcement was published, no claims were filed within the legal period. Therefore, the agreements are made final in accordance with article 17.3 of Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law regulating Local Treasuries, which also supports the publication of the full text of the modifications.

The announcement is signed by the mayor, Juan Chana Seco, in Itero del Castillo on September 8, 2026. Article 15 of the IBI ordinance states that it was approved in the Plenary session of May 20, 2026, and will govern from its publication, applying in all cases from January 1, 2027, unless its modification or repeal is agreed upon.

IBI Tax Rates and Exemptions

The full tax quota results from applying the rates set out in article 8 of the ordinance to the taxable base, which are established at the following percentages:

• Real estate of an urban nature: 0.5%.
• Real estate of a rural nature: 0.55%.

The ordinance maintains the direct ex officio exemptions (assets of the State, autonomous communities, and local entities dedicated to citizen security, educational and penitentiary services, communal assets, neighborhood forests in common hand, properties of the Catholic Church, the Spanish Red Cross, and diplomatic representations, among others) and those of a requested nature, such as monuments declared of cultural interest or forest repopulations, with a duration of fifteen years.

Additionally, discretionary ex officio exemptions apply to properties located within the municipal district of Itero del Castillo whose net quota is less than 3 euros, both in urban and rural nature, with the city council grouping all rural quotas of the same taxpayer into a single collection document.

Bonuses and Surcharges

The text details three bonuses on the full quota:

• 50% for properties subject to the activity of urbanization, construction, and real estate development companies, for a maximum of three tax periods.
• 50% for social housing (VPO) and equivalent dwellings, during the three tax periods following the final qualification.
• 95% for rural assets of agricultural cooperatives and community land farming operations.

The bonuses are compatible with each other when the nature of the asset allows it and are applied by successively reducing the full quota. Regarding payment, once the voluntary period has ended without the debt being paid, the executive period begins, with a surcharge of 20% of the unpaid amount plus late payment interest; the surcharge is reduced to 10% if payment is made before the notification of the order for payment (providencia de apremio).

Vehicle tax rates

The modification of the IVTM ordinance updates Article 5 and sets the tax quota by applying a coefficient of 1.19 to the rates of Article 96.1 of the Law regulating Local Treasuries. The resulting amounts are:

• Passenger cars: 15.02 euros (less than 8 fiscal horsepower); 40.55 (from 8 to 11.99); 85.61 (from 12 to 15.99); 106.64 (from 16 to 19.99) and 133.28 (20 or more).
• Buses: 99.13 euros (less than 21 seats); 141.18 (from 21 to 50) and 176.48 (more than 50).
• Trucks: 50.31 euros (less than 1,000 kg payload); 99.13 (from 1,000 to 2,999); 141.18 (more than 2,999 to 9,999) and 176.40 (more than 9,999).
• Tractors: 21.03 euros (less than 16 fiscal horsepower); 33.05 (from 16 to 25) and 99.13 (more than 25).
• Trailers and semi-trailers: 21.03 euros (more than 750 and less than 1,000 kg); 33.05 (from 1,000 to 2,999) and 99.13 (more than 2,999).
• Mopeds: 5.26 euros; motorcycles up to 125 cm³: 9.01; from more than 125 up to 250 cm³: 18.03; from more than 250 to 500 cm³: 36.04, and from more than 500 to 1,000 cm³: 72.09.

Validity and means of appeal

Against the approval agreement, which exhausts the administrative route, a contentious-administrative appeal may be filed before the Contentious-Administrative Chamber of the High Court of Justice of Castilla y León, based in Burgos, within two months from the day following the publication of the announcement. For tax management acts, the ordinance provides for an appeal for reversal (recurso de reposición) before the Provincial Council of Burgos within one month, prior to the contentious-administrative appeal and without suspending the collection action unless a guarantee for the total debt is provided.

The amendment establishes the tax burden that will be assumed from 2027 by all property owners and vehicle holders registered in the municipality, with rates of 0.5% and 0.55% for the IBI (Property Tax) and an increase of 19% over the state rates of the IVTM (Vehicle Tax). The full text is available to residents in the provincial bulletin and at the town hall, so that any interested party can verify their quota before it comes into effect.

Source: Official Bulletin of the Province of Burgos, no. 181, September 23, 2026, section III. Local Administration, pp. 6-14 (official reference: BOPBUR-2026-03943).