Tarragona provisionally approves an IBI surcharge on tourist accommodations

The Plenary Council of the Tarragona City Council provisionally approved, in the extraordinary emergency session of October 26, 2026, the modification of article 7.7 of Fiscal Ordinance No. 14, regulating the real estate tax, with the incorporation of a new section 7.7.2 to establish a tax surcharge on tourist accommodations. The agreement is made public in the Official Gazette of the Province of Tarragona on October 28, 2026, with the official reference CVE 2026-10001 and a length of one page, and opens a thirty-day period to examine the file and submit claims.

Approval in extraordinary plenary session

The Tarragona City Council used the mechanism of the extraordinary emergency session of the Plenary Council to approve, on October 26, the specific modification of the ordinance regulating the IBI (Real Estate Tax) in the municipality. The change consists of adding a new section, 7.7.2, within article 7.7 of the current text of Fiscal Ordinance No. 14.

The announcement, signed by the general secretary Joan Anton Font Monclús on October 26 at 2:42 p.m., details that the agreement was adopted for the purpose of establishing “a tax surcharge on tourist accommodations.” The file processed by the Tarragona City Council bears the reference 2026/4-G107, from the Fiscal Ordinances area, with the municipal Treasury as the issuer and document code 16561744460524117750.

A new levy on tourist housing

The modification directly affects owners and operators of tourist housing, who, upon the entry into force of section 7.7.2, will be subject to a surcharge on the real estate tax bill. The modified ordinance is number 14, which deploys the municipal regulation of the IBI.

The official announcement does not detail amounts, percentages, or applicable rates, as the publication is limited to making the provisional approval agreement public and opening the allegations phase prior to final approval. The specific aspects of the surcharge will be fixed by the text of the ordinance resulting from the processing.

Thirty days of public exhibition

The calendar set by the announcement is as follows:

• The publication of the agreement takes place in the Official Gazette of the Province of Tarragona on October 28, 2026.
• The thirty-day period to examine the file and submit claims or suggestions begins the day after publication, October 29.
• The period ends on November 27, 2026.
• The file can be consulted at the offices of the Municipal Citizen Service Office, located at Rambla Nova, no. 59, Tarragona.

The Tarragona City Council warns that, if no claim is submitted within the public exhibition period, the agreement will be considered definitively adopted without the need for any further specific plenary approval.

Legal basis of the processing

The announcement formalizes the publicity of the agreement in compliance with Article 17 of the revised text of the Law regulating local treasuries, approved by Royal Legislative Decree 2/2004, of March 5, and Article 178.1 of the revised text of the Municipal and Local Regime Law of Catalonia, approved by Legislative Decree 2/2003, of April 28.

The document, guaranteed with an electronic signature and verifiable on the municipal headquarters portal, closes with the signature of the general secretary of the Tarragona City Council and the reference CVE 2026-10001.

For owners and managers of tourist accommodation in Tarragona, the news sets a near calendar: November 27 is the final date to challenge or clarify a surcharge that will tax their activity through Fiscal Ordinance No. 14. Furthermore, the decision arrives not through approval in an ordinary session, but via the urgency route, which underscores the municipal will to accelerate the entry into force of the new section 7.7.2 of the IBI (Property Tax).

Source: Official Gazette of the Province of Tarragona, issue of October 28, 2026, section I, p. 1-1 (official reference: CVE 2026-10001).