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This resolution outlines the procedure for Local Authorities to provide information regarding their fiscal effort for the 2024 financial year, in accordance with Article 18 of Royal Decree-Law 2/2026. The purpose is to enable the Delegations of Economy and Finance to verify this data under Law 31/2022. The regulation establishes the parameters for the tax information that must be reported to assess local revenue-raising capacity.
For Local Authorities (City Councils and other local entities), the regulation imposes an obligation to prepare and submit specific data on the management of taxes such as Property Tax (IBI), the Tax on Economic Activities, and the Motor Vehicle Tax. The Delegations of Economy and Finance will be responsible for monitoring and verifying the accuracy of the reported fiscal effort.
The tax team reviews your specific situation.
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