Valdenebro approves the IBI ordinance with rates from 0.40 to 0.80

The Valdenebro City Council has made final the fiscal ordinance regulating the Real Estate Tax (IBI) after the public exhibition process concluded without any claims. The agreement is published in the Official Gazette of the Province of Soria no. 128, dated November 9, 2026, with the official reference BOPSO-128-09112026, and the full text of the regulation will be in effect from January 1, 2027.

The origin of the regulation lies in the agreement of the municipal Plenary in the ordinary session of September 10, 2026, which provisionally approved the tax regulation after the corresponding file was processed by the entity’s competent services. Having completed the thirty-day public information period provided for in article 17.2 of Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law Regulating Local Treasuries, and since no allegations were presented, the agreement is made final in accordance with article 17 of the same regulation.

The ordinance is based on article 106.2 and 3 of Law 7/1985, of April 2, Regulating the Bases of Local Regime, and on articles 60 to 77 of the aforementioned revised text. The document appears signed in Valdenebro on November 4, 2026, by the mayor, José Antonio Cercadillo Ramos.

Fixed tax rates

Article 7 of the ordinance specifies the total applicable percentages, exercising the powers that article 72.1 of the Law Regulating Local Treasuries recognizes for city councils:

• Real estate of a rural nature: 0.40 percent.
• Real estate of an urban nature: 0.50 percent.
• Real estate with special characteristics: 0.80 percent.

Bonuses on the gross quota are limited to those established by law, according to the regulation of article 73 of the same rule, without the municipality adding its own tax benefits.

Exemption for the smallest receipts

Article 3 establishes an exemption for real estate of a rural and urban nature whose net quota is less than four euros (4 €). The Valdenebro City Council justifies the measure based on criteria of efficiency and economy in collection management, under article 62.4 of the Law Regulating Local Treasuries.

In the case of rural properties, the exemption will be applied taking into account the grouped quota provided for in paragraph 2 of article 77 of the same regulation, as well as the grouping into a single collection document of all quotas relating to the same taxpayer when the properties are located in the same municipality.

Taxpayers, base, and tax management

The ordinance refers to state legislation regarding the core elements of the tax. The taxpayers and substitutes listed in Article 63 are the taxable persons, with joint and several liability for co-owners and co-holders of entities without legal personality in proportion to their shares registered in the Real Estate Cadastre or, failing that, in equal parts.

The taxable base shall be the cadastral value, and the liquidable base shall be determined in accordance with Articles 66 to 70, with its determination in collective valuation procedures being the responsibility of the General Directorate of the Cadastre. The accrual and the tax period are governed by Articles 75 and 76. The assessment and collection, as well as management acts, correspond exclusively to the city council, which may exercise them through agreements or collaboration formulas with other administrations and, subsidiarily, in accordance with Law 39/2015, of October 1.

Deadline to appeal

An administrative-law appeal may be filed against the final approval agreement before the Administrative Litigation Chamber of the High Court of Justice of Castilla y León, based in Burgos, within a period of two months starting from the day following the publication of the announcement in the provincial bulletin, according to Article 19 of the Law Regulating Local Treasuries.

The regulation will remain in force until its modification or repeal is agreed upon, as stated in the final provision of the text.

Impact on municipal bills

The entry into force on January 1, 2027, affects all property owners in the municipality, who will see those percentages applied to the cadastral value on the bill for the next fiscal year. The IBI (Property Tax) is one of the main sources of own revenue for local coffers: in the 2026 budget, definitively approved and published on October 19, the direct taxes chapter is estimated at 34,500 euros. The revision of the tax is added to the modifications of the ordinances for drinking water supply and waste collection and treatment, also definitively approved and published in the same issue of the provincial bulletin.

Source: Official Bulletin of the Province of Soria, no. 128, November 9, 2026, section II. Local Administration, pp. 4033-4034 (official reference: BOPSO-128-09112026).