La Horra approves the sewerage and purification tax, which now comes into effect

The City Council of La Horra has definitively approved the regulatory ordinance for the sewerage and purification tax, which comes into force on the day of its publication in the Official Gazette of the Province of Burgos. The Plenary agreement, adopted on June 26, 2026, appears in issue number 184, dated September 28, 2026, within section III. Local Administration, with the official reference BOPBUR-2026-03974. The regulation affects all residents and property owners in the municipality.

The ordinance is approved as no claims were filed during the public exhibition period; therefore, the provisional plenary agreement was automatically elevated to definitive, as provided for in article 17.4 of the consolidated text of the Law regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The text is issued in exercise of the powers under articles 133.2 and 142 of the Constitution and article 106 of Law 7/1985, of April 2, regulating the Bases of the Local Regime, and complies with articles 15 to 19 of the aforementioned local treasury law.

What the tax levies and who must pay it

The taxable event comprises two scenarios: the municipal, technical, and administrative activity aimed at verifying the conditions to authorize the connection to the sewerage network, and the provision of services for the evacuation of excreta, rainwater, black water, and wastewater through the municipal network, including their treatment for purification.

The taxable subjects are natural and legal persons and the entities listed in article 33 of the General Tax Law:

• For the granting of the connection license, the owner, usufructuary, or holder of the useful domain of the property.
• For the provision of the service, the occupants or users of the beneficiary properties, regardless of their title: owners, usufructuaries, residents, or tenants, including those in precarious tenure.

The owner of the dwellings or premises shall in all cases be considered the substitute subject for the occupant or user, and may pass on the paid quotas to the beneficiaries of the service. The ordinance does not grant any exemption or bonus.

Rates: 180 euros per connection and 26 euros annual base

The fee for the granting of the connection license or authorization is required only once and consists of a fixed amount: 180 euros for new connections per dwelling or premises for domestic use and 250 euros for uses in economic, industrial, and commercial activities.

For the sewerage service, the annual domestic use rates are:

• Up to 60 m³: 26 euros.
• From 61 to 100 m³: 0.18 euros.
• From 101 to 200 m³: 0.22 euros.
• From 201 to 300 m³: 0.46 euros.
• From 301 m³ onwards: 0.54 euros.

For economic, industrial, and commercial activities, as well as livestock farms, the annual rate starts at 52 euros for up to 60 m³ and scales down to 1 euro from 301 m³ onwards. Settlements are carried out semi-annually, with rates equivalent to half of the annual ones.

Deadlines, bond, and appeal

The accrual occurs at the start of the municipal activity, either upon the submission of the application for the connection license or from the moment the connection is effectively made. Evacuation and purification services are mandatory for all properties in the municipality provided that the distance between the network and the property does not exceed one hundred meters, and the fee accrues even if the interested parties do not carry out the connection.

Taxpayers must submit the registration and deregistration declarations in the census between the date of the change in ownership of the property and the last day of the following calendar month. Initial inclusion is carried out ex officio once the license is granted, and the quotas are settled and collected for the same periods and deadlines as the water supply and consumption bills. The management of the connection license is carried out through self-assessment, with a bond of 60.10 euros that is returned upon request by the interested party and once it has been verified that neither the supply network nor the public road has suffered deterioration.

An administrative-law appeal may be filed against the agreement within two months from the day following the publication of the announcement, before the High Court of Justice of Castilla y León. The announcement was signed in La Horra, on September 15, 2026, by the mayor, Jesús Daniel Ronda Esteban.

The entry into force of the ordinance provides the municipality with its own fiscal framework to finance sewerage and purification, with rates that fall on the users of all properties and will be collected along with the water bills. Residents and owners of premises must take into account the census declaration deadlines and the amount of the bond if they request a new connection.

Source: Official Gazette of the Province of Burgos, no. 184, of September 28, 2026, section III. Local Administration, pp. 3-6 (official reference: BOPBUR-2026-03974).