Montánchez doubles the IBI (Property Tax) for large industrial and energy facilities

The Montánchez City Council has provisionally approved the modification of Fiscal Ordinance No. 2 regulating the Real Estate Tax (IBI) to increase the tax rate applicable to Real Estate with Special Characteristics (BICES) from 0.60% to 1.30%. The agreement was adopted by the Plenary of the corporation in an ordinary session on September 25, 2026, by the unanimity of its nine members. The announcement is published in the Official Gazette of the Province of Cáceres No. 0186, dated September 29, 2026, Section I - Local Administration, page 22126, with official reference BOP-2026-4509.

A rate that more than doubles

The modification entails moving from the 0.60% currently in force to the proposed 1.30%, which is equivalent to more than doubling the tax burden for this cadastral category. The file was processed by the local entity itself and exclusively affects the rate applicable to BICES, without the official announcement mentioning changes to the general tax rate or the rest of the ordinance.

BICES are properties with unique characteristics of value, use, or location that set them apart from the ordinary real estate market. In a municipality like Montánchez, this affects mainly:

• Large industrial and storage facilities.
• Energy and transport infrastructures.
• Electric production facilities and their associated elements.
• Other non-residential special-use properties.

Period for objections and processing

In compliance with Article 17.2 of the Revised Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5, the announcement calls for a period of thirty days starting from the day following its insertion in the provincial gazette. This period opens on September 30, 2026, and extends until October 29, 2026.

During this period, any interested person may:

• Examine the complete file at the municipal offices.
• Submit any claims and objections they deem appropriate.
• Consult the documentation through the municipal electronic office, at the address montanchez.sedelectronica.es.

If no claims have been submitted after the deadline, the agreement will be considered definitively approved, as specified in the announcement itself. The document was signed in Montánchez on September 28, 2026, by the mayor-president, Joaquim Plana Flores.

Provisional approval, not definitive

The text emphasizes that this is a provisional approval, a status that requires the modification of the fiscal ordinance to be submitted for public consultation before coming into effect. The unanimity of the nine councilors in the September 25 session reduces the expectation of a political deadlock regarding the file, but it does not eliminate the avenue for citizen objections nor the possibility that the agreement may be corrected during processing.

Publication in the provincial bulletin is the act that formally activates the countdown of the deadline, meaning that any affected owner who had no prior knowledge of the file now has the legal period to take a position.

Impact for the municipality’s property owners

The change affects a small number of holders, but those with significant economic weight: those who own industrial or energy facilities within the municipal boundary will see the quota of this municipal tax more than double if the modification is consolidated. For the municipal coffers, the measure represents a way to increase own-source revenue without the need to create new tax categories. Interested parties have until October 29, 2026, to review the file and submit objections before the increase becomes final.

Source: Official Bulletin of the Province of Cáceres, no. 0186, of September 29, 2026, Section I - Local Administration, page 22126 (official reference: BOP-2026-4509).