La Antigua approves the new construction tax ordinance with bonuses

The City Council of La Antigua has finalized the modification of the Fiscal Ordinance regulating the tax on constructions, installations, and works (ICIO), which establishes a tax rate of 4% and three rebates of 25%, 50%, and 70% depending on the type of action. The plenary agreement was automatically finalized as no claims were filed during the public exhibition period and is published in full in the Official Gazette of the Province of León no. 209, dated November 4, 2026, with the official reference BOP-LE-2026-209004.

The text is approved in compliance with article 70.2 of Law 7/1985, of April 2, regulating the Bases of the Local Regime, and under the protection of articles 133 and 142 of the Spanish Constitution, articles 4 and 106 of the aforementioned law, and articles 15.1 et seq., 59.2, and 100 et seq. of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The announcement is signed by the mayor-president, Francisco Javier Alonso Fierro, in La Antigua on October 31, 2026.

The regulation enters into force and becomes applicable on the same day of its full publication in the provincial gazette, and will remain in effect until its express modification or repeal. An administrative appeal may be filed against the agreement within two months before the High Court of Justice of Castilla y León.

Three rebates depending on the type of work

Article 9 of the ordinance regulates the reductions on the tax quota, under these conditions:

• 25%: for constructions declared of special interest or municipal utility due to social, cultural, historical-artistic circumstances, or employment promotion. Social interest is understood to exist in new constructions intended for housing or in housing renovations aimed at preventing depopulation and fixing or attracting population. The declaration corresponds to the Plenary by simple majority, at the request of the taxpayer, although the Mayor’s Office may apply it in the provisional settlement, subject to subsequent plenary approval.
• 50%: for works that incorporate thermal or electrical solar energy utilization systems and renewable energies, provided that the collectors have the approval of the competent Administration. The application is submitted with the license or before the start of execution and is resolved by the Mayor’s Office, with a certificate from the project’s drafting technician, the works director, or a competent technician.
• 70%: for constructions, installations, or works that improve the access and habitability conditions for people with disabilities, with the same processing and technical accreditation.

The three rebates cannot be applied simultaneously.

4% Rate and taxable base

The tax rate is set at 4% of the taxable base, which consists of the actual and effective cost of the construction, installation, or work—that is, the material execution cost. The Value Added Tax and similar taxes, local fees and public prices linked to the work, professional fees, and the contractor’s business profit are excluded.

In major works, the base is taken from the material execution budget of the technical project endorsed by the corresponding professional association, in accordance with Royal Decree 1000/2010, of August 5; in minor works, it is determined according to the applicant’s declaration, without prejudice to municipal verification. The City Council may modify the base, following a report from a competent technician, in both the provisional and final settlements. The tax accrues upon the start of the work, even if a license has not been obtained.

Exemptions, deposits, and management

Works owned by the State, autonomous communities, or local entities are exempt when they are directly intended for roads, railways, ports, airports, hydraulic works, or population and wastewater sanitation. The Holy See, the Episcopal Conference, dioceses, parishes, religious orders, and congregations also enjoy total and permanent exemption.

The ordinance requires anyone executing works that demand special use of the public road or sidewalks to restore the public domain at their own expense, via a prior deposit whose amount is set by the City Council and cannot be waived. Inspection and collection are governed by the General Tax Law, as is the regime of infringements and sanctions.

The decision reaches the municipality in a context of population loss in the region and directly affects those who intend to build or rehabilitate in La Antigua: the 4% rate increases the tax burden of any work, but discounts can reduce the bill to less than a third in the case of accessibility actions. New homes and renovations for the purpose of population settlement are also among the priorities declared by the Plenary.

Source: Official Gazette of the Province of León, no. 209, November 4, 2026, section I (Local Administration), pp. 7-12 (official reference: BOP-LE-2026-209004).