The Póveda sets the tax on constructions and works at 4%

The City Council of La Póveda de Soria has definitively approved the modification of the Fiscal Ordinance Regulating the Tax on Constructions, Installations, and Works (ICIO), which sets the tax rate at four percent of the taxable base. The agreement is published in full in the Official Gazette of the Province of Soria number 110, dated September 21, 2026, with the official reference BOPSO-110-21092026, and enters into force on the day of its publication. The measure increases the cost of building permits in the municipality.

The agreement was provisionally approved by the Plenary of the City Council of La Póveda de Soria in an extraordinary session held on July 24, 2026, in accordance with the provisions of article 17.3 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The prior announcement for public information was published in the Official Gazette of the Province of Soria number 87, dated July 29, 2026.

As no claims were filed during that public information period, the agreement has been definitively adopted without the need for a new plenary agreement, as stated in the announcement published on page 3251 of the provincial gazette. The publication of the full text is carried out in application of article 17.4 of the aforementioned Recast Text.

The change in the ordinance

The modification affects section 3 of article 4 of the Fiscal Ordinance Regulating the ICIO, dedicated to the taxable base, the quota, and the accrual. The new wording is established in the following terms: “3. The tax rate shall be four percent of the taxable base.”

Accordingly, the rate applicable to constructions, installations, and works carried out within the municipal boundary is established at four percent, a percentage that will be applied to the taxable base of the tax in the corresponding settlements.

Entry into force and effects

The modification will enter into force and begin to be applied on the day of the full publication of its text in the Official Gazette of the Province of Soria, and will remain in effect until its express modification or repeal. That is, the new rate governs from this Monday, September 21, 2026.

The immediate effect is the increase in the cost of building permits processed in the municipality, as the ICIO is settled based on the taxable base of each construction, installation, or work subject to the tax.

Deadlines and means of appeal

The official announcement details the available means of challenge against the definitive agreement:

• Contentious-administrative appeal before the Contentious-Administrative Chamber of the High Court of Justice of Castilla y León.
• Deadline of two months, counted from the day following the publication of the announcement in the Official Gazette of the Province of Soria.
• Legal basis: Article 19 of the Recast Text of the Law Regulating Local Treasuries and Articles 10 and 46 of Law 29/1998, of July 13, regulating the Contentious-Administrative Jurisdiction.
• Signing of the agreement: La Póveda de Soria, September 17, 2026, by the mayor Rubén del Río Pérez.

The full text of the modification is published on page 3251 of provincial bulletin number 110, corresponding to Monday, September 21, 2026, within the Local Administration section.

The decision has a direct impact on any developer, company, or individual requesting a building permit in La Póveda de Soria, which as of today is taxed at four percent of the taxable base. The agreement closes the procedure initiated in July and exhausts the administrative route, such that any disagreement must be raised before the contentious-administrative jurisdiction within a period of two months.

Source: Official Gazette of the Province of Soria, no. 110, of September 21, 2026, section II. Local Administration, page 3251 (official reference: BOPSO-110-21092026).