Rellinars opens the public exhibition of the 2027 tax ordin…

The Rellinars City Council has provisionally approved the modification of five tax ordinances for the 2027 fiscal year and is submitting them for public exhibition for thirty business days. The agreement was adopted by the municipal Plenary in the session of November 4, 2026, and is published in the Official Gazette of the Province of Barcelona on November 6, 2026, with the official reference CVE 202610166333. The full text, consisting of 43 pages, includes the reform of the IBI (Property Tax), the ICIO (Construction Tax), the waste tax, the urban planning license tax, and the public price of the SAD.

Processing and deadlines

The agreements are framed within Article 17 of the revised text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5, and Article 178 of Legislative Decree 2/2003, of April 28, which approves the revised text of the Municipal and Local Regime Law of Catalonia. The announcement is signed by the mayor, Marta Roqué Aubia.

Exhibition on the notice board and at the Municipal Secretariat for 30 business days, counted from the day after publication in the gazette.
Those with a direct interest or who are affected may examine the file and submit claims, according to Article 18 of the revised text.
In the absence of claims, the provisional agreements become final; the final agreements and the revised text will likewise be published in the gazette.
The entry into force is January 1, 2027, with indefinite validity unless the articles are modified or repealed.

IBI and ICIO: rates and tax benefits

Tax Ordinance No. 2, regulating the Property Tax (IBI), sets the tax rate at 0.70 percent for both urban and rural properties, and at 0.60 percent for properties with special characteristics. It maintains the exemption for net quotas lower than 10 euros and a 50 percent bonus for three years for social housing (VPO), in addition to 95 percent for rural properties of agricultural cooperatives and community land exploitation.

Tax Ordinance No. 6, regarding the Tax on Constructions, Installations and Works (ICIO), establishes a tax rate of 2.8 percent and introduces self-assessment as a form of payment management on account. The base is calculated on the material execution budget or, if higher, on the reference modules of the Official College of Architects of Catalonia, with a basic module of 677.00 EUR/m² for 2025. Payment must be made at the time of the license application or, at most, ten days after notification.

Waste: 253.88 euros per household

Tax Ordinance No. 8 regulates the municipal waste management taxes. The quotas are:

253.88 euros per dwelling.
212.51 euros per plot with construction and/or water service.
411.13 euros for the commercial waste collection fee.

A reduction of 20 per cent applies when it is proven that the family unit’s income does not exceed the minimum interprofessional wage, with a prior report from Social Services, and a reduction of 25 euros for home composting of the organic fraction. The two reductions are incompatible with each other. The fee is accrued on January 1st of each year and the annual collection cannot be less than two months.

Urban Planning and Home Care

Fiscal Ordinance No. 16, on licenses and verification of communicated acts regarding urban planning, sets a quota of 1 per cent of the taxable base with a minimum quota of 30 euros, and 100 euros per plot in urban subdivisions. The extension to start works costs 30 euros; the extension for completion applies 1 per cent of the pending budget, with the same minimum. A reduction of 100 per cent is established for home improvement works in public programs aimed at elderly people with incomes below the minimum wage.

Fiscal Ordinance No. 22 sets the public price of the Home Care Service:

11.56 euros/hour for a family worker, of which 9.42 corresponds to 34 per cent of the production cost and 2.14 to the provision cost.
9.81 euros/hour for a home assistant (7.67 plus 2.14 euros).
7.51 euros/month for telecare, 53.65 per cent of the reference indicator.

The indicators for 2027 are 29.86 euros/hour (family worker), 24.71 euros/hour (home assistant) and 13.99 euros/month (telecare). The beneficiary’s contribution can never exceed 65 per cent of this indicator. The co-payment scale ranges from 0 per cent for those who do not exceed an IRSC (set at 801.85 euros per month, i.e., 9,622.18 euros per year) up to 65 per cent for economic capacities exceeding five times the indicator.

Impact on Residents

The new consolidated text directly determines the IBI (Property Tax) receipt, the waste collection bill, the fees for works and the ICIO (Construction Tax) deposit, and the monthly fee for the home care service for dependent persons. Residents have thirty business days, starting from November 7, to consult the file at the Secretariat of the Rellinars City Council and submit allegations before the agreements become final.

Source: Official Gazette of the Province of Barcelona, November 6, 2026, Local Administration, pp. 1-43 (official reference: CVE 202610166333).