Oencia provides a 95% ICIO rebate to rebuild homes damaged by fires

The Oencia City Council has provisionally approved the modification of the Fiscal Ordinance regulating the Tax on Constructions, Installations, and Works (ICIO) to incorporate a 95% rebate of the full quota intended for the reconstruction of homes damaged by the 2025 forest fires. The agreement was adopted by the municipal Plenary in an ordinary session on June 30, 2026, and is published in the Official Gazette of the Province of León no. 180, dated September 21, 2026, with the reference BOP-LE-2026-180006. The file is now subject to public consultation for thirty days.

A 95% rebate to rebuild homes

The modification incorporates a new article into the fiscal ordinance with a rebate of 95 percent of the full tax quota. The benefit applies to constructions, installations, or works intended for:

• The reconstruction of homes damaged as a direct consequence of the forest fires that occurred during the year 2025 within the municipality of Oencia.
• The repair of those same homes.
• The rehabilitation of the affected properties.
• The recovery of the homes and their complementary buildings.

The text requires that the works be declared of special interest or municipal utility due to social circumstances. The rebate is granted upon request by the taxpayer and by agreement of the Corporation’s Plenary.

Legal framework and issuing body

The agreement is based on articles 15 et seq. and article 103.2.a) of the consolidated text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The issuing body is the Plenary of the Oencia City Council, which provisionally approved the modification in its session on June 30, 2026. The announcement was signed in Oencia on August 11, 2026, by the mayor, Arsenio Pombo Ovide.

Thirty-day public consultation

In compliance with article 17.2 of the aforementioned consolidated text, the file is submitted for public information and hearing for interested parties for a period of thirty days, counted from the day following the publication of the announcement in the Official Gazette of the Province of León. During this period:

• The file may be examined at the municipal offices.
• Any claims deemed appropriate may be submitted.
• The text of the modification will be available to interested parties on the electronic headquarters of the Oencia City Council.

If no claims are filed within that period, the provisional agreement shall be understood as definitively adopted, without the need for a new plenary agreement, in accordance with article 17.3. No independent appeal may be filed against the provisional approval agreement, as it is a procedural act, without prejudice to the claims that may be submitted during the public exhibition period.

Impact for affected owners

The measure almost completely reduces the tax burden for reconstruction works in a municipality hit by the 2025 forest fires, such that owners who repair or rebuild their homes will only assume the remaining 5% of the ICIO (Construction Tax) quota. The bonus is not automatic: it requires an application from the taxpayer and an express agreement from the Plenary recognizing the special municipal interest or utility of each intervention due to its social circumstances. The thirty-day public information period is the final opportunity to submit allegations before the modification is definitively adopted.

Source: Official Gazette of the Province of León, no. 180, of September 21, 2026, section I (Local Administration), pgs. 27-28 (official reference: BOP-LE-2026-180006).