Tamajón approves tax on private hunting grounds

The Tamajón City Council has definitively approved the Fiscal Ordinance Regulating the Municipal Tax on Luxury Expenses, which levies a 20% tax on the use of private hunting reserves within the municipality. The regulation, adopted by the Plenary session on June 30, 2026, is published in the Official Gazette of the Province of Guadalajara number 172, dated September 9, 2026, following the absence of any allegations during the public exhibition period.

The agreement is elevated to definitive status in compliance with article 17.4 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The ordinance is supported by articles 133.2 and 142 of the Spanish Constitution and articles 372 to 377 of Royal Legislative Decree 781/1986, of April 18, which approves the Recast Text of the current provisions regarding the Local Regime.

Scope of Application and Taxable Event

The ordinance shall be applicable throughout the municipal district of Tamajón (Guadalajara), including the neighborhoods of Almiruete, Palancares, and Muriel. The tax shall levy the use of private hunting reserves, regardless of the form of exploitation or enjoyment, referring to specific legislation to determine the concept of a reserve.

Taxpayers and Tax Base

The holders of the reserves or the persons to whom, by any title, the use of hunting corresponds at the time of accrual, are obliged to pay as taxpayers. The owner of the fenced properties acts as a substitute for the taxpayer, with the right to demand the amount of the tax from the holder.

• The tax base is the value of the hunting exploitation.
• For private lands, it is set at €10.00/ha.
• If the reserve includes plots from other districts, only the area within Tamajón shall be computed.
• The quota results from applying the tax rate of 20% to the base.

Accrual, Declaration, and Payment

The tax is annual and irreducible and accrues on December 31 of each year. Owners of fenced properties must submit to the City Council, within the first month of each year, the declaration of the person to whom the use corresponds, and in the first semester, the declaration of the holder or holders of the reserve.

• Payment of the quota shall be made before April 30 of each year.
• Management corresponds to the City Council itself, through its collection services or the Administration to which it delegates.
• Regarding infractions and sanctions, the General Tax Law shall apply.

The ordinance, signed on September 3, 2026, by the mayor, Mr. Eugenio Esteban de la Morena, shall be applicable as of January 1 of the year following its approval and shall remain in force until its modification or repeal is decreed. An administrative appeal may be filed against the agreement within two months before the High Court of Justice of Castilla-La Mancha based in Albacete.

The measure introduces a new tax burden for hunting leaseholders and tenants in the mountain municipality, a sector with significant weight in the local economy. Those affected must adjust their declarations and payment schedules starting from the next fiscal year, in a context where the ordinance is added to the ordinary tax regulations of the local treasury.

Source: Official Gazette of the Province of Guadalajara, No. 172, September 9, 2026, City Councils section (official reference: Plenary Agreement of 06/30/2026 of the City Council of Tamajón).