The Almodôvar Municipal Assembly gave the green light, in its session on September 30th, to the municipal fees and fiscal parameters that will be in effect in 2027. These decisions affect business activity, citizen income, and property taxation in the municipality.
Regarding the municipal surcharge (derrama), a rate of 1.5% was established on the taxable profit of companies with a turnover exceeding 150,000 euros. Companies with a turnover below this amount in the previous year are exempt, according to the Regulation for Exemption of Municipal Taxes.
The variable participation in Personal Income Tax (IRS) was set at 3% for 2026 income, reflecting the municipality's share in tax revenue.
The Municipal Fee for Passage Rights (TMDP) was also approved at 0.25% for 2027. This fee applies to electronic communications companies operating within the municipality.
Concerning the Municipal Property Tax (IMI), the rate of 0.3% for urban buildings valued according to the IMI Code was maintained. However, there will be a 30% surcharge for degraded urban properties, encouraging their rehabilitation.
In support of families, a reduction in the IMI rate was approved: 30 euros for families with one dependent, 70 euros for two, and 140 euros for three or more dependents, in accordance with legal provisions.
These decisions reflect Almodôvar's municipal taxation choices for 2027, aiming to cover various aspects of the municipality's economic and social reality. The resolutions are detailed in Municipal Assembly Notice No. 11/2026.
