Seville provisionally approves the revision of its tax ordinances for 2027

The Plenary Session of the Seville City Council, meeting in an extraordinary session on October 26, 2026, provisionally approved the modification of the tax ordinances regulating the Real Estate Tax (IBI), the Tax on Economic Activities (IAE), the Tax on Construction, Installations and Works (ICIO), the fee for the Hogar Virgen de los Reyes Multipurpose Social Center, and the public price for sports activities of the Municipal Sports Institute (IMD). The agreement is published in the Official Gazette of the Province of Seville, No. 208, dated October 27, 2026, Section I, Local Administration, pages 93 to 95, with official reference BOP-SE-2026-208025, and initiates a 30-business-day public information period. The revision affects all taxpayers and companies in the capital and arrives in the gazette signed by the management of the municipal tax management department.

Six regulatory texts and two annexes

The agreement of the Plenary provisionally approves, under the terms contained in the file, the texts with the modifications introduced in:

• The Tax Ordinance regulating the IBI, applicable from January 1, 2027.
• The Tax Ordinance regulating the IAE, also effective from January 1, 2027.
• The Tax Ordinance regulating the ICIO, which will enter into force upon its publication in the provincial gazette.
• The Tax Ordinance for the fee for services and equipment linked to the use of the public domain spaces of the Hogar Virgen de los Reyes Multipurpose Social Center, effective from its publication.
• The Regulatory Ordinance for the public price for sports services and activities provided by the Municipal Sports Institute, effective from its publication.
• The Street Map Annexes with road classification of new formation or denomination for the purposes of the IAE and other taxes and public prices, likewise from their publication.

The agreement also includes an express mandate to carry out the publications and to submit the texts to the public information procedure provided for in Article 17 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5, and in Article 49.b) of Law 7/1985, regulating the Bases of Local Regime.

Staggered entry into force

The revision does not have a single application date. The two taxes with the greatest collection weight, the IBI and the IAE, will be applied starting January 1, 2027, such that the first affected settlement will be that of the 2027 fiscal year.

The remaining texts —ICIO, the fee for the Hogar Virgen de los Reyes social center, the public price of the IMD, and street map annexes— will remain in force and shall be applicable from the moment of their publication in the Official Gazette of the Province of Seville, without waiting for the change of year.

In compliance with Article 15 of the aforementioned consolidated text, the agreement incorporates the repeal of the current ordinances that are being modified, which will cease to be applied upon the entry into force of the new texts.

Thirty business days for allegations

The public information period is open for 30 business days starting from the day following the publication of the announcement in the provincial gazette. Interested parties may submit claims and suggestions according to this schedule and through these channels:

• Deadline: 30 business days from the day following the publication of the announcement, that is, from October 28, 2026.
• Examination of the file: municipal offices of the Revenue Management Department of the Seville Tax Agency (ATSE), by prior appointment requested via the corporate email negociadocentraldgi@atse-sevilla.org.
• Submission of claims: municipal offices located at Plaza de San Sebastián nº 1.
• Effect of the absence of claims: the provisional agreements will automatically be elevated to definitive, in accordance with Article 17.3 of the consolidated text and Article 49, last paragraph, of Law 7/1985.

The announcement is signed by Loreto Boza Santos, Director of the Revenue Management Department of the ATSE, reporting to the Area of Finance, Administration, and Digital Transformation of the Seville City Council, with a signing date of October 26, 2026.

Impact for taxpayers and companies

The revision directly affects the daily taxation of the capital: the IBI taxes real estate property, the IAE affects companies with economic activity, and the ICIO increases or decreases the cost of any work or installation subject to a license. Added to these are the public price of municipal sports facilities and the usage fee for the Hogar Virgen de los Reyes, which have a direct impact on residents and user entities. Until the closing of the allegations period, the approved text is not definitive: any taxpayer, company, or collective may examine the file and submit claims that would require a new pronouncement by the Plenary before the effective application of the new rates and types.

Source: Official Gazette of the Province of Seville, no. 208, of October 27, 2026, section I, Local Administration, pp. 93-95 (official reference: BOP-SE-2026-208025).