Moaña definitively approves the new IBI ordinance with effects in 2027

The Moaña City Council now has a new fiscal ordinance regulating the Property Tax (IBI), after the plenary agreement provisionally approved on June 25, 2026, became final as no claims were filed during the public exhibition period. The full text is published in the Official Gazette of the Province of Pontevedra (BOPPO) number 191, dated October 5, 2026, in the Local Administration section, and will enter into force the day following its publication, with effects from January 1, 2027.

The modification was processed under article 17.4 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. Until now, the current ordinance consisted of only 4 articles, referring to the tax quota and bonuses, while the state regulation governs the tax in 17 precepts, articles 60 to 77. The last modification was approved by the Plenary on September 30, 2007, and published in BOPPO No. 245, of December 23, 2010.

The new text now consists of 13 articles, one Additional Provision, one Repealing Provision, and one Final Provision, and expressly repeals the previous ordinance and its modifications. It regulates the nature and basis of the tax, the taxable event, cases of non-subjection, exemptions, bonuses, the taxable person, the taxable and liquidable base, the quota and tax rate, the accrual, the management, and the regime of infractions and sanctions.

Tax rates and tax management

The gross quota results from applying the following rates to the liquidable base:

• Real estate of an urban nature: 0.4%.
• Real estate of a rural nature: 0.3%.
• Real estate with special characteristics: 1.3%.

The net quota is obtained by reducing the gross quota by the bonuses provided for in article 5. The settlement, collection, and review of acts issued via tax management are the exclusive competence of the Moaña City Council, unless delegated, and the tax accrues on the first day of the tax period, which coincides with the calendar year.

Health center exemption and bonuses

The ordinance incorporates, in application of article 62.3 of the TRLRFL, an IBI exemption for the Health Center located on Elisa de la Peña González street, plot with cadastral reference 2220084NG2822S0001MX, owned by Sergas. The measure is part of the collaboration agreement between the Galician Health Service and the Moaña City Council, approved by agreement on February 24, 2020, and the free transfer of the Reibón estate formalized in a deed on December 22, 2022.

Existing bonuses are maintained, with the same percentages:

• 90% of the full quota for properties owned by urbanization, construction, or real estate promotion companies, for a maximum of three tax periods.
• 50% for official protected housing during the three periods following the granting of the definitive qualification, and 45% during three further exercises once exhausted.
• 95% for rural assets of agricultural cooperatives and community land exploitation.
• 90% for large families whose net income per member is equal to or less than the IPREM.

The main novelty in this section is the introduction of the IPREM as the scale criterion for income in bonuses for large families, which are granted upon request of the interested party and only for the dwelling that constitutes the habitual residence.

Entry into force and appeal process

The ordinance will enter into force on the day following its publication in the BOPPO and will take effect from January 1, 2027, remaining in force as long as its modification or express repeal is not agreed upon. Against the agreement, in accordance with Article 19 of the Recast Text of the Law Regulating Local Treasuries, interested parties may file a contentious-administrative appeal within two months from the day following the publication of the announcement, before the High Court of Justice of Galicia.

The new ordinance affects all owners of real estate in the municipality, who from 2027 will have a more complete and detailed fiscal framework, with tax rates fixed by the nature of the property and an exemption that directly benefits the local public health system.

Source: Official Gazette of the Province of Pontevedra, no. 191, October 5, 2026, Local Administration (official reference: 47Y9VMXX28WZNYJG).