Maicas approves cemetery fee with niches at 470 euros

The Council of Maicas has definitively approved the fiscal ordinance regulating the fee for the provision of the municipal cemetery service. The regulation is published in the Official Gazette of the Province of Teruel on August 25, 2026, and sets niches at 470 euros and columbariums at 360 euros for 50-year concessions.

The Neighborhood Assembly of Maicas adopted the agreement in a session held on June 20, 2026, the announcement of which was published in the B.O.P. of Teruel no. 129 of July 9, 2026. Having elapsed the period provided for in article 17.1 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5, without any claim being filed, the agreement for the imposition and organization of the fee acquires a definitive character.

A fee for the funeral service

The ordinance is based on articles 133.2 and 142 of the Spanish Constitution and on article 106 of Law 7/1985, of April 2, Regulating the Bases of the Local Regime. Its taxable event comprises the allocation of funeral rights over graves, niches, pantheons, and columbariums through the issuance of the corresponding funeral titles, as well as the transfer of licenses and authorizations provided for in funeral legislation.

Fees and payment terms

The tax quota is obtained by applying the following rates:

• Niches: 50-year concession, 470.00 euros.
• Columbariums: 50-year concession, 360.00 euros.
• Renewal of the funeral right concession: the fee corresponding to the year in which the renewal occurs.

Payment may be made via bank transfer to the account deemed appropriate by the Maicas City Council, prior to inhumation for graves and niches, or within five days prior to the placement of the ash urn.

Management of funeral spaces

The ordinance establishes that all types of niches or graves that become vacant revert to the City Council. When renewals are not carried out upon the expiration of the indicated period, the City Council, ex officio and following legal procedures, will take charge of the remains and their transfer to the general ossuary.

Materials, signs, and ornaments from expired and vacated spaces will be moved to the cemetery warehouse, and the construction of mausoleums or family pantheons will be subject to the prior request for urban planning licenses and the payment of the corresponding fees and taxes.

Entry into force and appeals

The ordinance, whose final wording was approved by the Maicas Neighborhood Assembly in an ordinary session on June 20, 2026, shall enter into force on the day of its publication in the Official Gazette of the Province of Teruel. Interested parties may file a contentious-administrative appeal against the agreement within two months of publication before the High Court of Justice of Aragon, based in Zaragoza.

The new fee directly affects the residents of Maicas and local funeral services by establishing the cost of funeral rights and the management conditions of the municipal cemetery. Its immediate entry into force requires users to plan the payment of concessions and funeral operators to adjust their rates to the new ordinance.

Source: Official Gazette of the Province of Teruel, no. 161, August 25, 2026, Local Administration, p. 12 (official reference: No. 2026-2507).