L'Aldea makes the cemetery and funeral services tax final

The Aldea City Council has declared Fiscal Ordinance No. 12 as final, which regulates the tax for the provision of services in local cemeteries, the transport of corpses, and other funeral services of a local nature. The modification, provisionally approved in the plenary session of June 18, 2026, has become final after the public exhibition period elapsed without any claims being filed. The announcement is published in the Official Gazette of the Province of Tarragona on August 27, 2026, with reference CVE 2026-07927 (pp. 1-5).

The regulation is based on articles 57 and 20.4.p) of the revised text of the Law regulating Local Treasuries (Royal Legislative Decree 2/2004, of March 5), and articles 15 to 19 of the same legal text. The ordinance establishes the taxable event, the taxpayers, the rates, and the management and collection regime of the tax, which affects all residents of the municipality in the use of municipal funeral services. The document bears the signature of the mayor, Xavier Royo Franch, and is dated in Aldea on August 12, 2026.

Rates for niches, burials, and columbariums

The ordinance sets a detailed table of rates for the different services of the municipal cemetery:

Niche concessions: €669.32 (1st row), €831.76 (2nd), €539.35 (3rd), and €99.43 (4th).
Old niche concessions: €334.66, €415.88, €269.65, and €49.72 depending on the row.
Burials: from €40.62 (1st and 2nd row) to €22.10 (4th), with €7.16 for common graves and €5.72 for fetal burials.
Exhumations and transfer of remains: from €40.62 to €22.10, and €40.62 for transfer to another cemetery.
Change of niche ownership: €4.00 for all rows.
Decoration licenses: €25.99 (tombstone), €10.40 (frame), €20.80 (touching up walls), and €15.60 (any other decoration).
Annual conservation fee: €11.37 per niche and €6.00 per columbarium, with a columbarium concession of €250.00.

Tax benefits and payment regime

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

Regarding collection, the fee is accrued when the service provision begins, with a prior deposit at the time of the request, and is required under a self-assessment regime. The annual cemetery maintenance fee, on the other hand, is accrued on January 1st of each year, with a tax period covering the calendar year and an irreducible annual quota. The payment of this fee shall be made within the period approved by the City Council, not less than two months, via a document sent to the taxpayer’s address for payment at a collaborating banking entity.

Delegated management and entry into force

The ordinance provides that the management, inspection, and collection of the tax may be delegated, totally or partially, to the Diputació de Tarragona, through the Tax Management Body, which will establish administrative circuits to simplify the fulfillment of taxpayers’ obligations. Tax infractions and sanctions shall be governed by the provisions of the General Tax Law and the General Ordinance.

The regulation will enter into force the day after its full publication in the Official Gazette of the Province, once the mandatory public information period has elapsed, and will remain in effect until its express modification or repeal. With the declaration of finality, the residents of Aldea have a clear and stable fiscal framework for all municipal funeral services, with updated rates and protection mechanisms for people with fewer resources.

Fuente: Butlletí Oficial de la Província de Tarragona, núm. 27-8-2026, secció I (contingut), pàg. 1-5 (referència oficial: CVE 2026-07927).