Palma del Río submits the IBI and works ordinances for public review

The Palma del Río City Council has opened the public information process for the modification of two of its main tax ordinances: the one regulating the Real Estate Tax (IBI) and the one regulating the Tax on Construction, Installations, and Works (ICIO). The agreements were adopted in an ordinary session held on November 3, 2026, and are published in the Official Gazette of the Province of Córdoba no. 217, dated November 10, 2026, with official references BOP-A-2026-3797 (IBI, page 16027) and BOP-A-2026-3796 (ICIO, page 16026).

Two files with the same calendar

The City Council is processing two modifications of tax ordinances simultaneously, each with its own announcement and its own secure verification code:

• Tax Ordinance regulating the Real Estate Tax: announcement with reference BOP-A-2026-3797, published on page 16027.
• Tax Ordinance regulating the Tax on Construction, Installations, and Works: announcement with reference BOP-A-2026-3796, published on page 16026.

Both files are based on the same legal framework: Article 22.2 d) of Law 7/1985, of April 2, regulating the Bases of the Local Regime, and Articles 15 and following of the Revised Text of the Law regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. This is, therefore, the ordinary procedure for modifying the ordinances that establish the municipality’s own taxes.

The announcements were signed in Palma del Río on November 5, 2026, by the Councilor for Financial Administration, Juan Manuel Trujillo García, and bear an electronic signature date of November 10, 2026, coinciding with the release of the provincial gazette.

Thirty business days to examine and claim

The file is available to the public via an announcement on the notice board of the Palma del Río City Council, in the Official Gazette of the Province of Córdoba, and in the newspaper Diario Córdoba. The period to examine the documentation and submit any claims deemed appropriate is thirty business days, counted from the last appearance of the announcement in the aforementioned media.

This calculation implies that the period does not start with this Tuesday’s publication, but when the triple public exhibition is completed, so the effective calendar will depend on the date of the final insertion.

Final approval if there are no allegations

The agreements are provisional. According to the announcements, if no claims are submitted within the specified period, the agreement “will be understood as definitively approved,” without the need for a new express pronouncement by the municipal body.

Otherwise, the resolution of the claims will determine the final text of both tax ordinances, which establish the quantitative elements of two wide-reaching local taxes: the IBI (Property Tax), which taxes the ownership of real estate within the municipal boundary, and the ICIO (Construction, Installation, and Works Tax), which is required from anyone executing a construction, installation, or work that requires a license or prior notification.

The impact of the news affects, on one hand, all owners of real estate in the municipality, who are IBI taxpayers, and on the other, developers, companies, and individuals who intend to carry out works in Palma del Río in the coming months. For both groups, the period of thirty business days is the only window to review the file and file objections before the ordinances are finalized, and the moment to learn the details of the text—the specific modifications to each article—is precisely during the consultation of the documentation displayed on the municipal notice board and in the provincial bulletin.

Source: Official Gazette of the Province of Córdoba, no. 217, November 10, 2026, Local Administration, pp. 16026-16027 (official references: BOP-A-2026-3796 and BOP-A-2026-3797).