The Reus City Council approved on Friday, May 15, a modification of the Real Estate Tax ordinance to encourage the promotion of affordable housing and adapt other municipal fees. The main novelty incorporates a bonus of up to 95% of the IBI quota for protected housing linked to the Generalitat de Catalunya's Pla 50.000.
The measure comes with a condition that limits its application. The tax benefit can only be granted to housing intended for social rent and declared of special municipal interest or utility, while the resolution of the regional program prohibits passing that IBI on to the tenant, as well as repair, maintenance, or improvement costs corresponding to the property.
Reus will apply up to a 95% bonus to housing from Pla 50.000
The modification approved by the plenary session adds this tax reduction for protected housing developments linked to the Generalitat de Catalunya's plan. The council makes it conditional on both the social use of rent and a prior municipal declaration.
Furthermore, the new 95% bonus cannot be added to the one already in force for officially protected housing. The ordinance maintains that other scheme, which applies 50% from the first to the tenth year and 25% from the eleventh to the fifteenth.
Thus, developments included in Pla 50.000 will have to opt for a single framework of tax aid. The incompatibility prevents the same protected housing from accumulating two bonuses on the same tax quota.
The ordinance sets a cap of 25,000 euros on the activity fee
The plenary session also approved modifying the fee for the provision of administrative intervention services for activities. The new wording sets a maximum fee limit of 25,000 euros.
The City Council justifies this cap by the need to guarantee tax proportionality and adjust municipal revenues to the foreseeable cost of the service. The reform affects a fee linked to the administrative processing of economic activities.
Old cemetery concessions can be regularized until December 31, 2031
Another modification introduces a transitional regime for the cemetery fee. The measure will allow the regularization of old concessions with durations exceeding 75 years through a reduced rate.
At the same time, the new maximum duration of these concessions will become 50 years. The regime will apply to titles granted before Law 33/2003 on public administration assets.
The regularization of these old concessions may be processed until December 31, 2031.