Sarrión approves new fees for the municipal cemetery after 18 years without changes

The Sarrión City Council has published in the Official Gazette of the Province of Teruel the final approval of the amendment to the fiscal ordinance regulating the fee for the use of the Municipal Cemetery. The agreement was adopted by the Plenary of the Local Entity on June 23, 2026 and was raised to final status without claims during the public exposure period, in accordance with article 17.4 of the Consolidated Text of the Local Government Finance Regulatory Law.

The update responds to two fundamental needs: the incorporation of rates for the new facilities of Phase III of the funeral complex and the revision of amounts that had remained unchanged since December 12, 2008, the date of the last amendment published in the same provincial gazette.

Background and legal framework

The regulatory basis for this fee is found in article 57 of Royal Legislative Decree 2/2004, of March 5 (Consolidated Text of the Local Government Finance Regulatory Law), which empowers municipalities to levy fees for the provision of services or the use of public domain assets. The file also complies with the principles of good regulation set out in article 129 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations.

The council justifies the reform due to the sustained increase in service maintenance costs, as well as the rise in prices of labor and materials needed to guarantee it. In any case, the amount of the fee may not exceed the real or foreseeable cost of the service, in accordance with article 24.2 of the Consolidated Text, thereby ensuring financial sufficiency without exceeding the principle of effective cost.

New prices for Phase III niches

The main novelty of the reform is the setting of rates for the spaces of Phase III, previously without specific regulation. The amounts for residents and registered inhabitants with at least six months’ prior registration at the time of death are:

• Phase III niches, 1st row: €233.99
• Phase III niches, 2nd row: €319.13
• Phase III niches, 3rd row: €319.13
• Phase III niches, 4th row: €177.27

These figures are higher than the prices of Phases I and II (formerly called “old niches” and “new niches”), reflecting the investment made in the cemetery expansion and the greater demand for spaces in one of the few towns in the Gúdar-Javalambre region with a stable population.

Burial service rates

In addition to niches, the amended ordinance introduces for the first time a detailed breakdown of rates for burial services:

• Empty niche: €130.00
• Occupied niche: €190.00
• Single grave: €130.00
• Double grave: €150.00
• Single grave with headstone: €180.00
• Double grave with headstone: €200.00
• Columbaria: €65.00
• Columbaria with headstone: €85.00
• Usage fees: €302.50

Resources and entry into force

The plenary agreement was electronically signed by the Mayor, Ms. Estefanía Doñate Adán, on 13 August 2026. An administrative contentious appeal may be lodged against this agreement before the Administrative Litigation Division of the High Court of Justice of Teruel, within two months from the day following its publication in the official gazette.

The update of these fees represents a significant milestone for the residents of Sarrión, as the amounts had been frozen since 2008. With nearly two decades without adjustments, the reform seeks to restore the financial balance of the cemetery service without placing a disproportionate burden on users, especially in a small municipality where access to funeral services is essential for the quality of life of the population.

Source: Official Gazette of the Province of Teruel, No. 156, 18 August 2026, pp. 59-62 (official reference: 2026-2453).