The Hornachuelos City Council Plenary approved on September 30, 2026, the new Municipal Ordinance Regulating the Compensatory Fee for the Extraordinary Use and Exploitation of Land. Following this initial approval, a thirty-day public information period is now open for the submission of any claims.
This ordinance aligns with the Andalusian Law for the Impulse of Land Sustainability (LISTA) and its General Regulation. Its objective is to manage the compensatory fee linked to extraordinary actions on rural land, defining the procedure for its calculation and settlement.
The fee, non-tax in nature, aims to compensate the community for the exceptional use of rural land. The funds raised will be integrated into the Municipal Land Heritage and allocated to urban planning purposes.
Generally, the fee is set at 10% of the Material Execution Budget (PEM) for extraordinary works. For isolated single-family homes, this percentage increases to 15%, excluding the cost of machinery and equipment from the calculation.
The ordinance introduces a regime of reductions to incentivize certain actions. Reductions are based on investment volume, ranging from 5% for investments over 250,000 euros to 15% for those exceeding 1.5 million euros. These reductions are not cumulative.
Furthermore, reductions for creating stable employment are foreseen. The reduction can be 5% (6-15 jobs), 10% (16-30 jobs), or 20% (over 30 jobs), requiring the maintenance of these positions for at least two years.
Benefits for tourism, heritage, and environmental actions are also established. Rural and ecotourism initiatives may qualify for a 15% reduction. The restoration of traditional buildings with architectural or ethnological value can benefit from a 20% reduction, and traditional agricultural constructions from 15%.
Public utility actions linked to rural development or municipal services of general interest may receive a reduction of up to 20%. Additionally, a reduction of up to 10% is allowed for voluntary measures aimed at improving landscape integration or reducing environmental impact.
The Plenary may declare certain actions of special municipal interest or utility, granting reductions of up to 25%, provided they are proportional to the accredited general interest. Different reductions can be compatible, not exceeding 50% of the total fee.
The ordinance also addresses actions on rural land not requiring municipal permits due to specific sectoral authorizations, ensuring the fee remains exigible. Management will be handled by the competent municipal services.
Reductions are requested and require express application by the developer, who must provide documentary proof of meeting the requirements. Failure to provide proof or non-compliance with conditions (job maintenance, environmental commitments) will result in the loss of these reductions.
This new regulation will repeal the 2018 ordinance, which was based on the previous Andalusian Urban Planning Law. The full text is available on the official electronic headquarters of the Hornachuelos City Council.
