Pedroche elevates the fiscal ordinance of the Real Estate Tax to definitive status

The Pedroche City Council has finalized the modification of the Fiscal Ordinance regulating the Real Estate Tax (IBI) after no claims were filed during the public exhibition period. The agreement of the municipal Plenary, adopted on June 30, 2026, is published in full in the Official Gazette of the Province of Córdoba number 186, dated September 25, 2026, with the reference BOP-A-2026-3152. The regulation affects all owners of rural, urban, and special characteristic real estate within the municipal district.

The finalization occurs automatically as no allegations were presented, in accordance with article 17.4 of the Recast Text of the Law regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The announcement is signed by the mayor, Juan Ignacio Romero Romero, in Pedroche on September 16, 2026, and the document incorporates the Secure Verification Code 2466 86E7 C95F F166 8226.

Tax rates and taxable base

The ordinance sets the rates applicable to each class of property and maintains the taxable base at the cadastral value, with the corresponding legal reduction in collective valuation procedures:

• Real estate of an urban nature: 0.55%.
• Real estate of a rural nature: 0.90%.
• Real estate with special characteristics: 0.60%.

The reduction of the taxable base is applied ex officio for nine years from the entry into force of the new cadastral values, with a reducing coefficient of 0.9 in the first year, decreasing by 0.1 annually until its disappearance. The tax period is the calendar year and the tax accrues on January 1st.

Bonuses and exemptions

The text includes a wide catalog of tax benefits, mostly of a requested nature and subject to application during the first two months of the year:

• 90% for properties subject to the activity of urbanization, construction, and real estate development companies, for a maximum of three tax periods.
• 50% for social housing (viviendas de protección oficial) during the three tax periods following the definitive qualification.
• 95% for rural properties of agricultural cooperatives and community land farming.
• 95% for newly constructed or acquired properties where activities declared of special interest or municipal utility are carried out, effective for five years.
• 60% for holders of general category large family status and 80% for special category, on a single property used as a primary residence.
• 20% for homes with solar energy thermal or electrical utilization installations for self-consumption, with a minimum power of 2 kWp and effective for ten years.
• 20% for properties with electric vehicle charging points, effective for five years.

Rural properties with a net quota of less than 6 euros and urban properties with a net quota of less than 9 euros are exempt, in addition to the ex officio cases provided for by law, such as assets of the State, autonomous communities, and local entities dedicated to public safety, educational services, and penitentiary services, communal assets, and those of the Catholic Church under the terms of the Agreement with the Holy See of January 3, 1979.

Validity, management, and appeals

The assessment, collection, and review of tax management acts correspond exclusively to the Pedroche City Council, which also resolves requests for exemptions and bonuses. The final provision of the text states that the ordinance will enter into force upon its full publication in the Official Provincial Gazette and will begin to be applied as of January 1, 2023, remaining in effect until its express modification or repeal.

An administrative appeal may be filed against the agreement before the Administrative Litigation Chamber of the High Court of Justice of Andalusia within two months from the day following the publication of the announcement, in accordance with Article 46 of Law 29/1998, of July 13, regulating the Administrative Litigation Jurisdiction.

The publication closes the modification procedure for a tax that levies almost all real estate assets in the municipality; therefore, its rates and bonuses directly condition the bill that residents will pay in the next fiscal year. Owners interested in applying for any of the discretionary bonuses have a fixed period—the first two months of the calendar year—to submit the application and the required supporting documentation.

Source: Official Gazette of the Province of Córdoba, no. 186, September 25, 2026, Local Administration, page 13987 (official reference: BOP-A-2026-3152).