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BOP de Tarragona · 03 Nov 2026 · 8 vistas

Salomó approves the new tax ordinances for the IBI, the IAE, and the construction tax

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Salomó aprova les noves ordenances fiscals de l'IBI, l'IAE i l'impost d'obres

The Plenary of the Salomó City Council, in a session held on November 2, 2026, approved a new regulatory text for three municipal tax ordinances: the Real Estate Tax, the Economic Activities Tax, and the Tax on Constructions, Installations, and Works. The agreement is published in the Official Gazette of the Province of Tarragona on November 3, 2026, with the reference CVE 2026-10234 on page 1-1. The text is now open for allegations for thirty business days before becoming final.

The publication is made in compliance with Article 17.2 of Royal Legislative Decree 2/2004, which approves the revised text of the Local Treasuries Law, a regulation that obliges the city council to submit the approval agreements of tax ordinances to public information before their definitive entry into force. The announcement does not include the rates, tax types, or specific bonuses for each tax figure: it is limited to identifying the renewed ordinances, the body that approved them, and the claims procedure.

Three tax figures in a single agreement

The new regulatory text covers the ordinances that support a large part of the council’s own tax revenues:

  • Tax Ordinance No. 1, regulating the Real Estate Tax, the tax that levies the ownership of urban, rural, and special characteristic real estate.
  • Tax Ordinance No. 2, regulating the Economic Activities Tax, which affects companies and professionals exercising activity in the municipality.
  • Tax Ordinance No. 4, regulating the Tax on Constructions, Installations, and Works, which is settled on the occasion of any work requiring a license or prior communication.

The numbering leaves the rest of the municipal framework ordinances out of the review, so the agreement is limited to these three figures.

Thirty business days to examine the file

The public participation period is as follows:

  • Duration: thirty business days.
  • Calculation: from the day after the insertion of the announcement in the Official Gazette of the Province of Tarragona, that is, starting from November 4, 2026.
  • Content: interested parties may examine the file and present the claims they deem appropriate.
  • Effect: if the period expires without claims, the agreement will be considered definitively approved.

This is the procedure that converts an initial approval into a definitive one and, therefore, enables the effective application of the new text in the following fiscal year.

Signature and immediate background

The announcement is dated November 3, 2026, and was signed from Salomó on November 2, 2026, by the mayor, F. Xavier Ferrando Boronat, who had already signed another announcement from the same council a month earlier. On October 7, 2026, the municipality published the public exhibition of the general budget account for the 2025 fiscal year in the same bulletin, which had been favorably reported by the Special Accounts Commission on October 1, with a deadline of fifteen business days (CVE 2026-09290). Both procedures are part of the municipality’s year-end fiscal and accounting calendar.

The news has a direct impact on all taxpayers in Salomó: owners of real estate, companies, and freelancers with activity within the municipal district, and anyone undertaking a construction project. The period of thirty business days is the only window to challenge the text before it becomes final, and any claim submitted within the deadline will require the city council to resolve it expressly before closing the approval.


Source: Official Bulletin of the Province of Tarragona, November 3, 2026, section I, p. 1-1 (official reference: CVE 2026-10234).