Montilla approves ICIO bonuses for rehabilitation and employment

The Montilla City Council has definitively approved the modification of Fiscal Ordinance No. 4, regulating the Tax on Construction, Installations, and Works (ICIO), with a package of bonuses of up to 95% aimed at rehabilitation, employment promotion, the wine sector, senior centers, and solar energy. The measure has been published in the Official Gazette of the Province of Córdoba, number 179, dated September 16, 2026 (page 13257).

Approval and Procedure

The municipal Plenary, in an ordinary session held on July 1, 2026, initially approved the modification within the file “Approval and Modification of Fiscal Ordinances 2026” (file GEX 20256/16399). The provisional agreements were published via announcement 2367/2026, dated July 10, 2026, on the Notice Board and in the Diario Córdoba on July 9, 2026.

After the legal period of public exhibition elapsed without any claims being filed, the agreements are understood to be definitively approved, in accordance with article 17.4 of Royal Legislative Decree 2/2004, of March 5, which approves the consolidated text of the Law regulating Local Treasuries.

Bonuses for Rehabilitation and Employment

The new article 6 of the ordinance declares certain actions of special municipal interest or utility, with bonuses that vary according to the case:

• Rehabilitation of buildings protected by the Montilla PGOU (General Urban Planning Plan): 95% (Level 1, Integral Protection), 25% (Level 2, Global Protection), and 20% (Level 3, Environmental Protection).
• Works covered by the Municipal Housing Rehabilitation Program: 50%.
• Works under the Housing and Rehabilitation Plan of the Junta de Andalucía: 50%.
• New economic activity declared of special interest for employment promotion that generates at least three permanent jobs: 95%.
• Works in wineries, wine presses, and cooperages linked to the wine sector that impact tourism activity: 50%.
• Residential or day centers for elderly people or people with disabilities, and expansions that increase capacity: 95%.
• Works in municipal buildings intended for public schools carried out by AMPAs (Parents’ Associations): up to 95%.

Employment, Accessibility, and Solar Energy

The bonus for new economic activity requires maintaining the conditions during the following two fiscal years and that workers who leave are replaced within a maximum period of one month. Activity previously developed under other ownership or analogous typology in the municipality, nor cases of merger, spin-off, or grouping of companies, will not be considered new activity.

The ordinance also provides for a 90% bonus for works that improve access and habitability for people with disabilities in their primary residence, and a 50% bonus for thermal or electrical solar energy utilization installations for self-consumption or non-profit energy communities. New constructions of social housing (VPO) receive a 50% bonus. When multiple bonuses apply, the most advantageous one for the taxpayer will be applied.

Impact

All bonuses are granted upon request and require a prior application before the start of the works, in addition to being up to date with tax obligations to the municipality. The measure seeks to promote the rehabilitation of heritage, attract economic activity that generates stable employment, and support strategic sectors of the city, such as the wine industry, within a framework of municipal fiscal stimulus.

Source: Official Gazette of the Province of Córdoba, No. 179, September 16, 2026, Local Administration section, page 13257 (official reference: BOP-A-2026-3064).