San Roque provides up to a 95% discount on the construction tax

The San Roque City Council has published in full the new Fiscal Ordinance Regulating the Tax on Constructions, Installations and Works (ICIO), which provides for tax credit bonuses of up to 95% of the tax quota for new constructions in ten population centers and 40% for self-built housing. The announcement, signed by Mayor Juan Carlos Ruiz Boix on October 7, 2026, appears in the Official Gazette of the Province of Cádiz (BOP) no. 207, dated October 27, 2026, with reference number 354.513.

Final approval after the public exhibition process

The Plenary Council, in an ordinary session held on December 3, 2025, provisionally approved the ordinance modification file. Following the expiration of the public exhibition period without any allegations being presented, and in accordance with Article 17.3 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5, the agreement is understood to be definitively approved, and the full text is proceeded to publication.

The regulation is issued in exercise of the municipal regulatory power recognized in Articles 4.1 and 106 of Law 7/1985, of April 2, regulating the Bases of Local Regime, and in accordance with Articles 100 to 103 of the aforementioned recast text. It shall enter into force the day following its publication in the BOP, remaining in effect until its express modification or repeal is agreed upon.

Tax rates and taxable event

The ordinance establishes the tax rates applicable to the taxable base, consisting of the real and effective cost of the construction, installation, or work:

• Taxable bases lower than 200,000 euros: 3.3%.
• Taxable bases equal to or greater than 200,000 euros: 4%.

The taxable event covers any construction, installation, or work for which a license or responsible declaration is required within the municipal boundary, including new builds, demolition, interior or exterior renovation, alignments, and cemeteries.

Up to 95% in ten population centers

In order to achieve a balanced development of the municipality, new constructions—except those developed in industrial estates—taking place in San Roque casco, Campamento, Puente Mayorga, Guadarranque, Estación, Taraguilla, Guadiaro, Pueblo Nuevo de Guadiaro, San Enrique de Guadiaro, and Torreguadiaro may be declared of special municipal interest and utility.

Interested parties may request a bonus of up to 95% of the quota. It shall be the responsibility of the Plenary, by simple majority, to declare the special municipal interest and utility in each case, grant the bonus, and determine its percentage, which shall in no case exceed 95%.

Self-construction: 40% with income and surface area limits

Self-built homes enjoy a 40% bonus on the tax quota, provided they meet these conditions:

• Height not exceeding two stories above ground level, with no basement.
• Intended for single-family housing, excluding multi-family buildings or other uses.
• Maximum built area of 200 m² and a maximum of 90 m² of usable residential space, with the remainder being dedicated to a storage room or garage.
• Taxpayer income not exceeding 21,035.42 euros gross per year.

Renovation and expansion projects whose final result, added to the existing structure, respects these limits may also qualify.

Requirements and subsequent control

All bonuses are requested: they must be applied for when submitting the tax return-settlement, accompanied by a report and supporting documentation, and the beneficiary must not have outstanding tax debts in the executive period with the Municipal Treasury. The Tax Management Department will process the application to the Plenary. In all cases, the City Council will examine the eligibility for the benefit upon final settlement, once the work is completed, and will regularize the situation if necessary.

The publication of this ordinance is accompanied, in the same announcement, by the new regulatory ordinance for the Fee for Urban Licenses, Control of Responsible Declarations and Urban Communications, provisionally approved by the Plenary on February 12, 2026 (reference 354.551), which completes the fiscal reform of the urban planning sector.

For developers and individuals planning to build in San Roque, the regulation represents a direct incentive: savings can reach almost the entire tax for new constructions in population centers and 40% for those building their own home, provided they meet the income and surface area thresholds and submit the application at the time of self-assessing the tax.

Source: Official Gazette of the Province of Cádiz, no. 207, October 27, 2026, section I (Announcement of the San Roque City Council), page 22 (official reference: No. 354.513).