L'Ampolla definitively approves the tax ordinances of the ICIO and cultural services

The L’Ampolla City Council has definitively approved the modification of Fiscal Ordinance No. 12, regulating the Tax on constructions, installations, and works (ICIO), and Fiscal Ordinance No. 35, regulating the fees for the provision of cultural, extracurricular, and other services. The full text is published in the Official Gazette of the Province of Tarragona (BOPT) on October 8, 2026, section I, with the official reference CVE 2026-09372 and a length of six pages.

The publication concludes the approval procedure. According to the announcement, the modification had been exposed to the public via an announcement in the BOPT on September 25, 2023, and on the municipal website, and during the 30-day period, no allegations or claims of any kind were submitted. In compliance with article 17.3 of RDL 2/2004, of March 5, which approves the revised text of the Law regulating local treasuries (TRLHL), the provisional approval agreement is considered definitively approved, and article 17.4 mandates the publication of the approved ordinances.

The text was approved by the Plenary of the L’Ampolla City Council in the session of September 14, 2023, and enters into force on the same day as its full publication in the BOPT, with validity remaining until its express modification or repeal is approved. The announcement was signed by the mayor, Víctor Colomines Albiol, dated October 7, 2026.

ICIO: rate of 2.50 percent and bonuses of 95 percent

The ordinance annex sets the tax rate at 2.50 percent. The taxable base is the real and effective cost of the material execution of the construction, installation, or work, excluding VAT or similar taxes, fees, public prices, professional fees, or the contractor’s business profit. The tax is accrued at the moment the work begins, even if the corresponding license has not been obtained.

The passive subjects, as taxpayers, are the owners of the construction—whoever bears the expenses or the cost—and those who request the license or submit the responsible declaration or prior communication have the status of substitutes. The ordinance provides for two bonuses of 95 percent of the quota, subject to a request by the obligated party and the corresponding agreement:

• Constructions and installations that incorporate thermal or electrical solar energy utilization systems, with collectors approved by the competent administration.
• Rehabilitation and conservation works for the facade.

Regarding management, when submitting the license application, the project and the estimated execution budget must be provided, endorsed by the corresponding official college, which determines the provisional settlement. Once the work is completed, the administration may carry out a final settlement or return amounts if the actual cost differs from the estimate, and may request additional documentation from the interested parties within a period of 10 business days.

Cultural and extracurricular fees: campus, childcare and dining hall

Ordinance no. 35 breaks down the rates for cultural, extracurricular, and other services. The main approved amounts are:

• Summer campus: €100.00 for one month full-time; €175.00 for two months; €70.00 for one month part-time; €140.00 for two months part-time; €50.00 for half a month full-time; €40.00 for half a month part-time; €30.00 per week; €10.00 per day.
• Christmas Park: €45.00 registration fee and €10.00 per day of attendance.
• Recreational, cultural, sporting, and training activities (gymnastics, aerobics, yoga, English, Catalan, dance, and similar): €3.00 per month when provided by a for-profit person, and free or subsidized when carried out on a non-profit basis.
• DIN A4 photocopies: €0.05; black ink printing, €0.05; color text, €0.10; color images, €0.50.
• Internet connection: free for the first 30 minutes and €0.50 for each additional quarter hour.
• Morning childcare: €22.00 per month and €4.00 per morning for sporadic students; open school, €22.50 per month; midday childcare, €22.00 per month and €4.00 per midday.
• Summer campus dining hall: €7.00 per day for regular students and €7.50 per day for sporadic students.

Family discounts and refund policy

The ordinance establishes a 20 percent discount on the monthly fee for the campus and the Christmas Park for the second sibling, and also a 20 percent discount for all children in single-parent and large families, proven with the family book or the corresponding card. Students who use morning childcare, midday childcare, and open school enjoy a discount of €5.00 on the total fee.

In the event that the service or activity is not provided for reasons not attributable to the person obligated to pay, the amount paid is returned. If the interested party cannot attend an activity at the civic centers, the refund is for the full amount when notified 20 days in advance, 80 percent with 10 days, and 50 percent with 5 days; once the activity has started, the registration fee is not returned. Payment for civic center activities is made in cash as a prior deposit at the time of registration, while payment for childcare and open school is made by bank direct debit during the first week of the corresponding month.

With this publication, citizens and businesses in L’Ampolla now know the costs they will have to assume for construction works and municipal services such as the summer camp, school admissions, or the cafeteria. The 2.50 percent rate and the 95 percent bonuses for solar energy and facade rehabilitation are the elements with the greatest economic impact for those promoting works in the municipality.

Source: Official Gazette of the Province of Tarragona, October 8, 2026, section I, pp. 1-6 (official reference: CVE 2026-09372).