Torre de Miguel Sesmero opens the IBI ordinance for public consultation

The City Council of Torre de Miguel Sesmero (Badajoz) has opened a 30-day public information period for interested parties to submit claims against the modification of the Fiscal Ordinance regulating the Real Estate Tax (IBI). This is stated in Announcement 4439/2026, published by the Provincial Council of Badajoz in the Official Provincial Gazette number 216, dated November 11, 2026, within the Local Administration section. The substantive decision was made by the municipal Plenary in an ordinary session held on November 3, 2026, which agreed upon the provisional approval of the reform.

Provisional approval and legal protection

The opening of this procedure is not a discretionary decision of the City Council, but a mandatory step imposed by article 17.2 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The complete file is submitted for public exhibition so that any person with a legitimate interest may consult it and formulate the allegations they deem appropriate.

The plenary agreement is, therefore, provisional: the final regulation is not yet in force and its content may vary depending on the claims submitted during the exhibition period.

Thirty-day deadline and dual consultation channels

The deadline for claims will be 30 days starting from the day following the insertion of the announcement in the Official Provincial Gazette, that is, from November 12, 2026. The key points of the procedure are:

• Approving body: the Plenary of the City Council of Torre de Miguel Sesmero, in the ordinary session of November 3, 2026.
• Affected regulation: Fiscal Ordinance regulating the Real Estate Tax.
• Deadline: 30 days from the day following the publication of the announcement in the BOP.
• Where to consult: municipal offices of the City Council and the electronic office http://torredemiguelsesmero.sedelectronica.es
• Submission: both the examination of the file and the allegations are carried out at the municipal offices.
• Announcement signature: the mayor, Beatriz González Fernández.

The publication does not detail the material content of the modification—that is, the quota elements, the applicable rates, or the bonuses that could be affected—which can only be known by consulting the file.

A procedure without claims is equivalent to final approval

The announcement warns that, if no claims have been filed by the end of the public information period, the plenary agreement will be considered definitively approved without the need for a new pronouncement. The same plenary session on November 3 resolved other matters that have also appeared in the same bulletin: the initial approval of the Time Control Regulations and the modification of the municipal staff teleworking regulations (Announcement 4438/2026) and the initial approval of credit modification file number 6/2026, with 15 days of public exhibition (Announcement 4440/2026).

The municipal fiscal sequence has been ongoing. On July 22, 2026, the Plenary agreed on the imposition of the advertising tax in sports facilities and the modification of the ordinance for the Tax on Constructions, Installations and Works (Announcement 3627/2026, BOP of September 17), and that advertising tax obtained definitive approval in the Bulletin of November 5, 2026 (Announcement 4348/2026). The IBI (Property Tax) thus joins an orderly review of local taxation.

Why it affects the entire municipality

The IBI is the tax that levies the ownership of real estate and is paid by any owner—of a home, a commercial premises, a warehouse, or a plot of land—therefore, the modification reaches the entire census of taxpayers in Torre de Miguel Sesmero and not just a specific group. Reviewing the ordinance directly affects the annual bill of thousands of direct debits and the revenue forecast of the municipal budget. Hence the relevance of the open period: anyone who does not agree with the new text has 30 days to state so in writing; after those days pass without allegations, the reform will be closed and can only be challenged through contentious-administrative appeals.

Source: Official Bulletin of the Province of Badajoz, no. 216, of November 11, 2026, Local Administration – City Councils, page 2 (official reference: Announcement 4439/2026).