Marbella reviews the tax ordinances for the IBI and the ICIO

The Marbella City Council has passed the initial approval for the modification of two of its most significant tax ordinances: the one regulating the Property Tax (IBI) and the one for the Tax on Construction, Installations, and Works (ICIO). Both agreements are published in the Official Gazette of the Province of Málaga on November 3, 2026, within section 3 of City Council Announcements, with official references Edict 4279/2026, for the ICIO, and Edict 4280/2026, for the IBI. The publication of the initial approval is the step that enables the public information process before the ordinances are definitively established.

The approval of tax ordinances is the responsibility of the municipal Plenary, and its review is subject to the procedure of initial approval, public exhibition, and resolution of allegations prior to final approval and the entry into force of the new text. The BOP identifies the Marbella City Council as the issuing body of both announcements, which appear independently in the issue’s summary, one after the other and with consecutive edict numbering, confirming that they are processed as separate files although published simultaneously.

The two taxes are central pieces of the municipal tax system. The IBI taxes the ownership of properties—urban, rural, and those with special characteristics—and its bill reaches virtually all property owners in the municipality. The ICIO taxes the execution of constructions, installations, and works that require the corresponding license or responsible declaration, meaning its revision directly affects anyone building, renovating, or implementing an installation in Marbella.

Two edicts and two files

• Edict 4279/2026: initial approval of the modification of the Tax Ordinance Regulating the ICIO.
• Edict 4280/2026: initial approval of the modification of the Tax Ordinance Regulating the IBI.
• Publication: section 3 — City Council, Official Gazette of the Province of Málaga of November 3, 2026.
• Status: texts in the initial approval phase, pending the public information process and final approval.

Impact on owners and developers

The revision of the IBI affects the bill paid by all property owners within the municipal boundary, regardless of whether it is a primary or secondary residence, urban or rural land, or properties for commercial or tourist use. For its part, the ICIO ordinance determines the tax cost of any work subject to a license, from a minor renovation to a new ground-up development, and is part of the costs that the developer calculates before starting execution.

The coincidence of both proceedings in the same issue of the bulletin allows the affected reader to consult both files at once, although each has its own edict and its own administrative process.

A fiscal calendar already underway

The publication of these two announcements is added to other recent fiscal actions by the Marbella City Council reflected in the same provincial bulletin. In the October 13, 2026 issue, the definitive approval of the modification of the regulatory ordinance for the patrimonial provision of cemeteries (Edict 3885/2026) and the public exhibition of the imposition of the special contribution for the improvement of the Fire Extinguishing Service of 2026 (Edict 3895/2026) were published. Previously, on August 26, 2026, the BOP recorded the definitive approval of the consolidated general budget for the 2026 financial year (Edict 3283/2026), the framework within which the revenue forecasts developed by these ordinances are inscribed.

The closing of the budget year and the proximity of the application period for the new rates explain why the City Council is concentrating the processing of the fiscal texts that must govern the coming year in the final quarter.

The relevance of the news lies in the fact that any change in the IBI (Property Tax) and the ICIO (Construction Tax) is directly transferred to the pockets of owners and the cost of building in Marbella. Anyone planning to buy, sell, renovate, or build a property in the municipality must follow the evolution of these two files until their definitive approval, because only then will the final text to be applied be known.

Source: Official Bulletin of the Province of Málaga, November 3, 2026, section 3 — City Council, official reference: Edict 4279/2026 and Edict 4280/2026.