La Horra approves agricultural water charging rate at 0.20 euros

The City Council of La Horra has definitively approved the regulatory ordinance for the tax on the use and loading of water for agricultural use, which taxes farmers who use the municipal loading point. The decision, adopted by the Plenary in the session of June 26, 2026, has been published in the Official Gazette of the Province of Burgos number 171, dated September 9, 2026, with the official reference BOPBUR-2026-03717.

As no claims were filed during the public exhibition period, the provisional plenary agreement was automatically elevated to definitive. The full text is made public in compliance with article 17.4 of the consolidated text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5.

Taxable Event and Taxpayers

The tax is based on articles 133.2 and 142 of the Constitution, article 106 of Law 7/1985, of April 2, regulating the Bases of Local Regime, and articles 15 to 19 of Royal Legislative Decree 2/2004. The taxable event is the municipal, technical, and administrative activity that verifies that the acts of using the water loading point for agricultural use comply with current legislation.

The taxpayers, in the capacity of contributors, are the natural or legal persons and the entities referred to in article 35 of Law 58/2003, of December 17, the General Tax Law, who use the service. The tax accrues from the moment the water loading service is used, and the collection of fees is carried out prior to the discharge.

Tax Amount

The tax amount consists of a fixed sum per unit of water discharged, which is irreducible:

• 0.20 euros for each water load of 200 liters.

Regarding tax infractions and sanctions, the regime regulated in the General Tax Law applies.

Entry into Force and Appeals

The ordinance, approved by the Plenary in the session of June 26, 2026, shall enter into force on the day following its publication in the Official Gazette of the Province and shall begin to be applied from that same date, remaining in effect until its express modification or repeal. The agreement was signed on August 27, 2026, by the mayor, Jesús Daniel Ronda Esteban.

Against the agreement, in accordance with article 19 of the consolidated text of the Law Regulating Local Treasuries, interested parties may file a contentious-administrative appeal within two months from the day following publication, before the High Court of Justice of Castilla y León.

The new fee introduces a direct and predictable cost for farmers in La Horra who rely on the municipal loading point, within a context of increasing attention to water use in rural areas. The ordinance provides the municipality with a clear fiscal instrument to finance the service and regulate its use, with immediate effects from its publication in the provincial bulletin.

Source: Official Gazette of the Province of Burgos, no. 171, September 9, 2026, section III. Local Administration, pp. 21-22 (official reference: BOPBUR-2026-03717).