San Millán de la Cogolla approves the increase of the urban property tax (IBI) for 2027

The City Council of San Millán de la Cogolla has initially approved the modification of the tax rate applied in the Fiscal Ordinance Regulating the Tax on Urban Real Estate, effective for the 2027 fiscal year. The agreement was adopted by the municipal Plenary in an extraordinary session on November 4, 2026, and is published in the Official Gazette of La Rioja no. 217, dated November 10, 2026, with the official reference BOR-A-20261110-III–4249. The file is open to the public for 30 days for the submission of claims and suggestions.

The announcement is inserted in the section III. Other Provisions and Acts of the gazette, on page 19093, under file number 202611060125492 and internal publication reference III.4249. The text was signed in San Millán de la Cogolla on November 6, 2026, by the Mayor-President, Ismael Maestro Fernández.

Thirty days for allegations

The publication subjects the file to public information and a hearing for interested parties for a period of 30 days, calculated from the day following the insertion of the announcement in the Official Gazette of La Rioja, that is, starting from November 11, 2026.

During this period, interested parties may consult the documentation and submit any claims and suggestions they deem appropriate. The file is available to residents at the municipal offices of the San Millán de la Cogolla City Council.

The announcement itself establishes the effect of the procedure:

• If no claims are submitted, the agreement, which is currently provisional, will be understood as definitively approved.
• If allegations are submitted, the Plenary must resolve them before the definitive approval of the modification.

Legal basis of the processing

The City Council acts in compliance with article 17.2 of the recast text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5, and article 49 of Law 7/1985, of April 2, Regulating the Bases of the Local Regime.

Both regulations require opening public information and a hearing for interested parties when fiscal ordinances are modified, a procedure that in this case is activated via initial approval in an extraordinary plenary session.

Scope of the modification

The modification affects only the tax rate of the Tax on Real Estate of an urban nature, the tax that levies urban properties within the municipal district and which is paid annually by their owners. Properties of a rural nature and other municipal tax figures are excluded from this agreement.

The announcement does not detail the new tax rate percentage nor the estimated revenue impact: these data must be consulted in file 202611060125492, deposited in the municipal offices, and in the articulated text of the ordinance that is definitively approved.

The municipality had already been collecting the tax on an annual basis. The Official Gazette of La Rioja no. 166, dated August 31, 2026, included San Millán de la Cogolla in the collection period under the concept “Urban, Rural IBI and IAE 2026, Annual,” within the municipal collection announcements.

A wave of fiscal ordinances

The modification of the IBI in San Millán de la Cogolla coincides in the same issue of the gazette with other municipal fiscal ordinance files:

• Ventosa City Council: provisional approval of the modification of the ordinance for the domestic urban solid waste collection fee, agreed upon on November 3, 2026.
• Canillas de Río Tuerto City Council: initial approval of the modification of the ordinance for the domestic drinking water supply fee.
• Zarratón City Council: provisional approval of the modification of the ordinance for the tax on constructions, installations, and works and the garbage collection fee.

Impact for owners

The decision directly affects the annual bill of all urban property owners in the municipality, who will see the applicable rate updated starting from the 2027 fiscal year if the modification culminates without claims or with a favorable resolution. The 30-day period opened with the publication is the only formal opportunity for those affected to examine the file and file objections before the increase is definitively approved; therefore, the municipal calendar is conditioned by what occurs until the close of the public information period.

Source: Official Gazette of La Rioja, no. 217, November 10, 2026, section III. Other Provisions and Acts, page 19093 (official reference: BOR-A-20261110-III–4249).