Minglanilla approves the new municipal cemetery tax with pricing for niches

The Minglanilla City Council has definitively approved the modification of the Fiscal Ordinance Regulating the Municipal Cemetery Fee, which sets the rates for the granting of use of niches and columbariums and prohibits perpetual concessions. The agreement, adopted in an ordinary plenary session on July 16, 2026, becomes definitive as no claims were filed during the public exhibition period, and its full text is published in the Official Gazette of the Province of Cuenca (no. 106, of September 14, 2026, page 15, reference no. 2165).

The ordinance is issued in exercise of the powers recognized by articles 133.2 and 142 of the Constitution and by article 106 of Law 7/1985, of April 2, regulating the Bases of the Local Regime, in accordance with Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law Regulating Local Treasuries. The full text is made public in compliance with article 17.4 of said regulation.

Rates of the new fee

The tax quota is determined by the application of a rate that distinguishes between the different types of use concessions:

• Double niche: 600 euros.
• Single niche (row 1 and 4): 400 euros.
• Single niche (row 2 and 3): 500 euros.
• Columbariums: 300 euros.

The costs of burials, inhumations, and exhumations shall be borne by private individuals, as the City Council lacks the means for such tasks. However, any intervention in the municipal cemetery must be communicated to and authorized by the Council.

Regime of concessions and exemptions

The ordinance establishes that use concessions for niches and columbariums may not be granted in perpetuity, and that no reservations or concessions shall be made prior to death. The fee accrues and the obligation to contribute arises at the moment the use of the niche or grave is granted.

The following services are exempt from the fee:

• Burials of asylum seekers from Public Welfare (Beneficencia), provided that the transport is carried out by the aforementioned establishments and without funeral pomp paid for by the family.
• Burials of indigent corpses without solemnity.
• Inhumations ordered by the Judicial Authority and carried out in a common grave.

Validity and appeals

The ordinance shall enter into force on the day following its publication in the Official Gazette of the Province of Cuenca, remaining in effect until its express modification or repeal, and the previous regulating fiscal ordinance is repealed in its entirety. An administrative appeal may be filed against the agreement before the Administrative Litigation Chamber of the High Court of Justice of Cuenca, based in Cuenca, within two months from the day following the publication of the announcement, in accordance with Article 46 of Law 29/1998, of July 13, of the Administrative Litigation Jurisdiction. The agreement appears signed by the mayor, Pedro José Pérez Mas.

The new regulation directly affects all residents of Minglanilla, who must adhere to fixed rates and the impossibility of acquiring niches or columbariums in perpetuity, a relevant change for the family planning of funeral services in the municipality.

Source: Official Gazette of the Province of Cuenca, no. 106, of September 14, 2026, Local Administration, p. 15 (official reference: no. 2165).