Tomares opens 30 days of public information to review municipal capital gains

The Tomares City Council has opened a thirty-day public information period to review the Fiscal Ordinance of the Tax on the Increase in Value of Urban Land (IIVTNU), the tribute popularly known as the municipal capital gains tax (plusvalía). The agreement was adopted by the Plenary of the Council in the session held on October 14, 2026, and the announcement is published in the Official Gazette of the Province of Seville (BOP) number 207, corresponding to Monday, October 26, 2026, on page 117, with the official reference BOP-SE-2026-207027.

Provisional approval and exhibition process

The announcement, signed by the mayor, José María Soriano Martín, indicates that the City Council Plenary provisionally approved the modification of the regulatory ordinance for this municipal tax. This is the first step of the standard procedure for changing a local fiscal text: the plenary agreement is not yet final and must be submitted for public exhibition before entering into force.

The public information period is thirty days, counted from the day following the publication of the announcement in both the Official Gazette of the Province of Seville and on the Notice Board of the Tomares City Council. With the publication in the BOP on October 26, the count begins on October 27.

During this period, any interested party may examine the file and submit any claims they deem appropriate. The text does not detail the specific content of the modification—rates, coefficients, or bonuses—which must be consulted in the file documentation.

Where to consult the file and how to submit allegations

The announcement enables several channels for access and participation:

• Electronic consultation at the municipal electronic office, in the transparency section enabled for this purpose.
• In-person consultation at the Tax Management-Collection Department of the Most Excellent City Council of Tomares, at Calle de la Fuente, number 10, from 9:00 to 14:00 hours.
• Submission of claims through the electronic office, in the section “Submission of Allegations and/or Claims for regulatory texts.”
• Examination of the file on the Council’s Notice Board.

The City Council has not specified in the announcement any alternative channel other than the electronic office for the electronic submission of allegations.

What happens if there are no claims

The published text specifies that, in the event that no claims are submitted during the public information period, the agreement that was until then provisional will be understood as definitively adopted, without the need for a new plenary agreement. In other words, the review of the capital gains tax would be closed automatically once the thirty days have passed without allegations.

This mechanism turns citizen participation into the sole control point prior to final approval: only if claims are registered would the matter have to return to the Plenary for an express resolution.

Impact for the municipality’s residents

The municipal capital gains tax levies the increase in value of urban land when it is transferred, whether by sale, inheritance, or donation, and is settled at the City Council. Any resident of Tomares who sells a home, a commercial premises, or a plot, or who receives a property through inheritance, will be affected by the ordinance currently under review.

Hence the relevance of the procedure: the modification establishes the rules by which the Council will calculate the tax on future transfers, and the open period is the only opportunity for owners, tax advisors, and affected entities to raise objections before the text is definitively approved.

Source: Official Gazette of the Province of Seville, no. 207, October 26, 2026, Local Administration, page 117 (official reference: BOP-SE-2026-207027).