Valencina unanimously approves the IBI review and opens the period for objections

The City Council of Valencina de la Concepción (Seville) has provisionally approved the modification of the fiscal ordinance regulating the Property Tax (IBI), which sets the bill for all property owners in the municipality and updates its articles. The agreement was adopted unanimously by the members present during the plenary session in an extraordinary meeting on October 30, 2026, according to the Mayoral edict signed by the mayor-president, Ramón Peña Rubio. The resolution is published in the Official Gazette of the Province of Seville (BOP) No. 213, Wednesday, November 4, 2026, pages 72 to 80, with the official reference BOP-SE-2026-213024, and opens a period of public exhibition for the submission of allegations.

The origin of file 3362/2026

The process began with the order of October 14, 2026, which initiated file 3362/2026 with a dual objective: to update the tax rate for Real Estate with Special Characteristics (BICE) within the margins of Article 72 of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law Regulating Local Treasuries (TRLHL), and to modernize the wording of the regulation.

The file incorporated the modification project of October 16, 2026, the report of October 14, 2026, the report from the Municipal Secretariat of October 21, 2026, and the Audit report of October 22, 2026. The resulting text entirely replaces the current ordinance.

Tax rates and the surcharge for vacant housing

Article 5 establishes the rates applicable to the taxable base of each property:

• Urban real estate: 0.63%.
• Rural real estate: 1.10%.
• Real estate with special characteristics (BICE): 1.30%, the main novelty of the file.

The regulation adds a surcharge of 50% on the net quota of residential properties declared permanently unoccupied, in accordance with Article 72.4.bis of the TRLHL. Likewise, it declares exempt rural and urban properties whose net quota does not exceed 1 euro, based on collection efficiency criteria.

Bonuses and tax management

The ordinance maintains and organizes a catalog of requested tax benefits:

• 50% for properties of urban development, construction, and real estate promotion companies, for a maximum of three tax periods.
• 50% for five fiscal years for official protected housing and similar properties under Andalusian regulations.
• 90% for holders of large family status, with a cap of 180 euros per year (90 euros per semester), a maximum cadastral value of 120,000 euros, and a personal income tax (IRPF) taxable base not exceeding 1.5 times the minimum interprofessional wage per member of the family unit.
• 50% with a maximum of 300 euros per year per residential property with solar thermal or photovoltaic installations: five fiscal years for solar thermal and seven for photovoltaic, with a minimum power of 12.5 W/m² of built surface.
• 95% for properties with economic activities declared of special interest or municipal utility by the Plenary, by simple majority.

Tax management and collection, both in the voluntary and executive periods, remain delegated to the Provincial Economic and Fiscal Assistance Body (O.P.A.E.F.) of the Provincial Council of Seville. The collection of Urban IBI (Property Tax) and BICE receipts will be semi-annual, while Rural IBI will be annual.

Allegations and Entry into Force

The plenary agreement orders the modification to be made public via an announcement on the municipal notice board for 30 business days starting the day after its publication in the BOP. Interested parties may examine the file and submit allegations, and the text is also available on the municipal electronic office (valencinadelaconcepcion.sedelectronica.es). If no claims are registered, the agreement will be considered final by virtue of Article 17.3 of the TRLHL.

The new ordinance will enter into force the day after its publication in the BOP and will be applied from January 1, 2027, with express authority granted to the mayor-president to sign the documents of the file.

The revision affects the receipt that all property owners in the municipality will pay starting next fiscal year and introduces a specific rate for BICE, a category that until now lacked differentiated regulation in local law. Taxpayers entitled to a bonus have this process to learn the requirements and application deadlines before the text is definitively approved.

Source: Official Gazette of the Province of Seville, No. 213, November 4, 2026, Local Administration, pp. 72-80 (official reference: BOP-SE-2026-213024).