L'Aldea definitively approves the cemetery and funeral services tax

The City Council of l’Aldea has definitively approved the modification of Fiscal Ordinance No. 12, regulating the fee for the provision of services in local cemeteries, the transport of corpses, and other funeral services of a local nature. The decision was made in a plenary session on June 18, 2026 and, following the public exhibition period without any claims being filed, the regulation has become definitive. The announcement is published in the Official Gazette of the Province of Tarragona on August 27, 2026 (reference CVE 2026-07927, pp. 1-5).

The modification is based on the recast text of the Law regulating local treasuries (Royal Legislative Decree 2/2004) and Law 7/1985 on the bases of the local regime. The ordinance establishes the taxable event, the taxpayers, the rates, and the management and collection regime of the fee, and is signed by the mayor Xavier Royo Franch, dated August 12, 2026.

Rates for niches and burials

The tax quota is determined by the application of a rate that distinguishes between niche concessions, burials, exhumations, and the transfer of remains. Among the main figures:

• Niche concession: from €99.43 (4th row) to €831.76 (2nd row).
• Old niche concession: from €49.72 to €415.88.
• Burials: from €7.16 (common grave) to €40.62 (1st and 2nd row niches).
• Burial of fetuses: €5.72.
• Transfer of remains to another cemetery: €40.62.
• Change of niche ownership: €4.00.
• Annual conservation fee: €11.37 per niche.

Columbariums and licenses

The ordinance also regulates columbariums, with a concession of €250.00 and an annual conservation fee of €6.00 per unit. Regarding decoration licenses, rates are established at €25.99 per tombstone, €10.40 per frame, €20.80 for retouching walls, and €15.60 for any other decoration.

Tax benefits and reductions

Article 5 of the regulation provides that no exemptions, bonuses, or reductions will be applied for the determination of the tax debt. However, the ordinance provides for reduced rates of 50% for taxpayers who prove limited economic capacity, through the corresponding form and a copy of the last income tax return (IRPF). In situations of absolute economic impossibility, services will be provided free of charge, subject to a report from the social worker.

The fee shall be accrued when the provision of the service begins, with a prior deposit upon submitting the application, while the annual conservation fee accrues on January 1st of each year. Management, inspection, and collection may be delegated to the Provincial Council of Tarragona through the Tax Management Body.

The new ordinance will take effect from the day following its full publication in the BOP, once the mandatory public information period has elapsed, and directly affects the residents of l’Aldea in all funeral procedures and the maintenance of the municipal cemetery.

Fuente: Official Gazette of the Province of Tarragona, August 27, 2026, pp. 1-5 (official reference: CVE 2026-07927).