The Andalusian Regional Government authorizes drinking water rates in Marbella

A resolution that impacts the pockets of Marbella residents

The Directorate General for Taxation, Financing, Financial Relations with Local Corporations and Gambling, attached to the Regional Ministry of Economy, Finance, European Funds and Social Dialogue, has authorised the rates for the drinking water supply service in the municipality of Marbella (Málaga). The decision was formalised through a resolution dated 16 July 2026, published in Official Bulletin of the Junta de Andalucía (BOJA) number 159, corresponding to Tuesday 18 August 2026, in its section on “Other provisions”.

This authorisation falls within the power that Andalusian regulations grant to the regional administration to ensure that local public service rates comply with the applicable legal criteria. Specifically, the resolution validates the rates contained in the regulatory ordinance on the non-tax public asset consideration for the drinking water supply service approved by Marbella City Council.

What is the non-tax public asset consideration?

The legal name for what residents pay for tap water is neither a “fee” nor a “tax”, but rather a non-tax public asset consideration. This is a legal figure regulated by Andalusian local government regulations that allows municipalities to remunerate the drinking water supply service without having to adhere to the strict tax procedure.

• It is an asset consideration, that is, a payment by citizens in exchange for a specific public service.
• It has a non-tax public nature, which means it is not governed by general tax legislation but does require authorisation from the Directorate General for Taxation of the Autonomous Community for its approval.
• It applies exclusively to residents who benefit from the drinking water supply service at their home or business.

The role of the Junta de Andalucía as guarantor

Regional authorisation is not a mere bureaucratic formality. The Regional Ministry of Economy, Finance, European Funds and Social Dialogue verifies that the rates proposed by the city councils respect the principles of proportionality, cost-effectiveness and financial sufficiency required by the Local Government Finance Act and Andalusian local government regulations. This control is exercised through the competent Directorate General for taxation and financial relations with local corporations.

In the case of Marbella, one of the municipalities with the largest seasonal population in Andalusia, the approval of these rates has added relevance due to the volume of users who benefit from the service. The administrative file processing this authorization bears the reference PP. 1501/2026 and the full resolution spans five pages in the official bulletin.

Scope of the publication

The resolution appears in BOJA number 159 of 2026, Year XLVIII, in section 3. Other provisions, under the heading of the Ministry of Economy, Finance, European Funds and Social Dialogue. It is text number 9840 of that issue of the bulletin.

• Issuing body: Directorate General of Taxes, Financing, Financial Relations with Local Corporations and Gambling.
• Date of the resolution: July 16, 2026.
• Date of publication: August 18, 2026.
• Affected municipality: Marbella (Málaga).
• Subject: Authorization of rates for the drinking water supply service.
• File reference: PP. 1501/2026.

Relevance for Marbella residents

With the publication of this resolution, drinking water rates in Marbella are legally supported and may be applied by the city council. For residents, this means confirmation of the costs they will pay in their periodic bills for water consumption. For the Marbella City Council, the authorization from the Junta de Andalucía is the essential requirement to legitimately charge for this service and for its rate ordinance to have full legal effect.

Source: Official Bulletin of the Junta de Andalucía (BOJA), number 159, August 18, 2026, section 3. Other provisions, p. 3 (official reference: PP. 1501/2026, text no. 9840).