Sant Sadurní d'Osormort sets the IBI at 0.75% for 2027

The Sant Sadurní d’Osormort City Council has definitively approved the modification of the tax ordinances that will govern the 2027 fiscal year, with the Real Estate Tax (IBI) set at 0.75% for both urban and rural properties. The agreement, which also includes the waste management fee, the construction tax, and other municipal taxes, was published in the Official Gazette of the Province of Barcelona on October 27, 2026 (reference CVE 202610156275). The agreements became final after the public exhibition period elapsed without any claims.

The Plenary of the corporation provisionally approved the modification on August 3, 2026 and, in the session of October 5, 2026, corrected an error in the rate for tractors from 16 to 25 fiscal horsepower in Article 6 of the mechanical traction vehicle tax ordinance, which changes from 34.74 to 34.71 euros. The announcement is signed by the mayor, Enric Riera Santaeulària, and is based on Article 17.4 of the revised text of the Law regulating local treasuries and Article 178 of the revised text of the Municipal and Local Regime Law of Catalonia.

An IBI without rate changes and with bonuses for renewable energies

Tax ordinance number 1 adapts to the standard model of the Barcelona Provincial Council and introduces the bonus for the installation of systems for utilizing ambient energy. The tax rate remains at 0.75% for urban and rural properties and at 0.62% for properties with special characteristics, with an exemption for net quotas lower than 10 euros.

The discretionary bonuses, which must be requested before the settlements become final, are as follows:

• 50% of the gross quota for solar thermal installations, for a period of three years.
• 50% for self-consumption photovoltaic installations in single-family homes and in non-residential properties.
• 50% in multi-family homes with individual-use photovoltaics and 5% when the installation only supplies common elements.
• 25% for ambient energy installations, with a cap of 25% of the total cost of the installation.
• 50% for three years for official protected housing and 95% for rural properties of agricultural cooperatives and community land farming.

To access these, it will be necessary to present the thermal installation certificate and the registration certificate from the Registry of Industrial Safety Technical Installations of Catalonia (RITSIC).

Waste: 75.70 euros per home and 329.60 euros per premises

Fiscal ordinance number 28, regulating the fee for the provision of municipal waste management services, establishes a fixed quota per property unit. For each dwelling, it will be 75.70 euros, while commercial, agricultural, and industrial premises will pay 329.60 euros. When an activity is carried out within a dwelling without physical separation, only the commercial waste rate will be required.

The fee for commercial waste is accrued upon the request or provision of the service and does not provide for any discounts. Owners of activities using an authorized private manager must provide proof of the contract by January 31 of each year; otherwise, the City Council will consider them taxable subjects of the municipal fee. At a minimum, the census will be on public display for 20 calendar days before the collection period.

Vehicles and works: coefficient of 1.25% and ICIO at 3%

The recast text of ordinance number 3 maintains the coefficient of 1.25% applied to the state tariff schedule of the tax on mechanically propelled vehicles. For passenger cars, the quota ranges from 15.78 euros for those with fewer than 8 fiscal horsepower up to 140.00 euros from 20 fiscal horsepower onwards, and a 100% discount is established for vehicles more than 25 years old.

Ordinance number 5 sets the tax rate for the tax on constructions, installations, and works (ICIO) at 3%, with a base consisting of the real and effective cost of the work and a payment on account that must be made when applying for the license or submitting the responsible declaration.

The remaining ordinances adapt to the Provincial Council model

The council has adapted ordinances 3, 4, 5, 20, 21, 28, 32, and 37 to the standard models of the Diputació de Barcelona without modifying their rates or discounts. These include the fee for urban planning licenses, the fee for administrative intervention in activities, the fee for the removal of vehicles from public roads, and that for special contributions.

The articles will enter into force on January 1, 2027, while the surcharge on permanently unoccupied residential properties will do so on December 31, 2026. An administrative appeal against the approval may be filed before the High Court of Justice of Catalonia within two months of publication.

The publication closes the municipality’s tax calendar for the next fiscal year: the residents and companies of Sant Sadurní d’Osormort already know the quotas they will pay in 2027, with an IBI (Property Tax) that remains at 0.75% and a new tax incentive for those who install renewables in the home.

Fuente: Official Gazette of the Province of Barcelona, October 27, 2026, Local Administration, pp. 1-57 (official reference: CVE 202610156275).