Valle de Lierp definitively approves the modification of the IAE ordinance

The Valle de Lierp City Council has definitively approved the modification of the fiscal ordinance regulating the Tax on Economic Activities (IAE), after no claims were filed during the public information period. The Plenary agreement is published in the Official Gazette of the Province of Huesca number 215, dated November 10, 2026, with the official reference BOPH-2026-215020 and announcement number 5052.

The announcement, issued by the municipal Secretariat, automatically elevates the provisional plenary agreement to definitive status in accordance with article 17.4 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The full text of the ordinance occupies ten pages of the gazette, from page 42 to 51 of the issue, and will apply starting January 1 following the plenary approval session, held on June 8, 2026.

Two-month period to appeal

Interested parties may file a contentious-administrative appeal against the definitive agreement before the Contentious-Administrative Chamber of the High Court of Justice of Huesca within two months starting from the day following the publication of the announcement, according to article 19 of the Recast Text of the Law Regulating Local Treasuries and article 46 of Law 29/1998, of July 13, regulating the Contentious-Administrative Jurisdiction.

The document appears signed in Valle de Lierp on November 9, 2026, by the mayor, José Angel Rami Nerín.

Coefficients applicable to the quota

The tax quota results from applying the weighting coefficient—fixed based on the net amount of the turnover—to the tariff quota and, where applicable, the location coefficient of the premises. The planned brackets are:

• From 1,000,000.00 to 5,000,000.00 euros: coefficient 1.29.
• From 5,000,000.01 to 10,000,000.00 euros: coefficient 1.30.
• From 10,000,000.01 to 50,000,000.00 euros: coefficient 1.32.
• From 50,000,000.01 to 100,000,000.00 euros: coefficient 1.33.
• More than 100,000,000.00 euros: coefficient 1.35.
• Without net turnover: coefficient 1.31.

Regarding the location coefficient, the ordinance sets a coefficient of 1 for both first-category and second-category public roads; roads not included in the alphabetical index of the annex are considered last-category. The reference tariffs are those of Royal Legislative Decree 1175/1990, of September 28, and those of Royal Legislative Decree 1259/1991, of August 2, for independent livestock activity.

Exemptions, bonuses, and obligations

The regulation lists the cases of exemption and the bonuses affecting companies and professionals in the municipality:

• Natural persons, whether residents or non-residents.
• Taxpayers of Corporate Tax, civil societies, and entities under article 35.4 of Law 58/2003, of December 17, General Taxation, with a net turnover of less than one million euros.
• Taxpayers starting their activity, during the first two tax periods.
• State, autonomous communities, local entities, Spanish Red Cross, foundations, churches, and religious communities, among others.
• 50% quota bonus for those starting a professional activity during the five years following the conclusion of the second tax period.
• Bonus for cooperatives and agricultural transformation societies provided for in Law 20/1990, of December 19.

Management is organized through the annual tax registration, displayed on the notice board and on the municipal electronic office (vallelierp.es). Taxpayers who cease their activity must submit the deregistration declaration within one month of the cessation, and non-payment outside the voluntary period entails a 20% surcharge, which is reduced to 5% or 10% in the cases provided for in Law 58/2003.

Impact on the local economic fabric

The entry into force of the updated ordinance stably establishes the coefficients and bonuses that will be applied in the next financial year to the establishments and professionals registered in Valle de Lierp. Business owners and freelancers in the municipality thus have a published and closed tax framework, with a period of two months to challenge it if they consider it detrimental to them.

Source: Official Gazette of the Province of Huesca, number 215, Tuesday, November 10, 2026, Local Administration, City Council of Valle de Lierp, pp. 42-51 (official reference: BOPH-2026-215020).