710243 2025-12-25 ![CDATA[Aprovació del Calendari Fiscal corresponent a l'exercici 2026 de l'Ajuntament de Ciutadella de Menorca]] 75397 ca CAIB 951061 2025-12-22 2025-12-25 ![CDATA[<p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:100%">La Junta de Govern, en sessió extraordinària de dia 10 de desembre de 2025, va aprovar el Calendari Fiscal corresponent a l'exercici 2026 de l'Ajuntament de Ciutadella de Menorca.</span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:100%">Atès que correspon a l'Ajuntament aprovar anualment el calendari fiscal municipal, en el qual s'estableixen els períodes de pagament voluntari dels tributs locals i altres ingressos de dret públic, d'acord amb el que disposa l'article 24 i 25 del Reial decret 939/2005, de 29 de juliol, pel qual s'aprova el Reglament General de Recaptació, així com l'article 21.1.s) de la Llei 7/1985, de 2 d'abril, reguladora de les bases de règim local, i de conformitat amb el mateix article 24 del Reglament General de Recaptació, a fi de garantir el coneixement general i la informació a la ciutadania, es disposa la publicació del calendari fiscal en aquest Butlletí Oficial, així com al tauler d'edictes de l'Ajuntament i mitjançant els canals de comunicació municipal. </span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:100%">El calendari fiscal per a l'exercici 2026 de l'Ajuntament de Ciutadella de Menorca, amb indicació dels períodes de cobrament en via voluntària i de les dates de càrrec dels rebuts domiciliats, és el següent:</span></span></p> <table border="1" style="border:1px solid #000000; width:100%"> <thead> <tr> <th scope="col" style="width: 139px;"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><strong>Impost/taxa</strong></span></span></p> </th> <th scope="col" style="width: 64px;"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><strong>Ordenança Fiscal</strong></span></span></p> </th> <th scope="col" style="width: 68px;"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><strong>Data publicació Padró</strong></span></span></p> </th> <th scope="col" style="width: 68px;"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><strong>Data inici voluntària</strong></span></span></p> </th> <th scope="col" style="width: 70px;"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><strong>Data final voluntària</strong></span></span></p> </th> <th scope="col" style="width: 152px;"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000"><strong>Previsió data de cobrament rebuts domiciliats</strong></span></span></span></p> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000"><strong>[Nota: en cas de rebuts de cobrament anual, es pot seleccionar el dia concret de càrrec en compte]</strong></span></span></span></p> </th> <th scope="col" style="width: 97px;"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><strong>Observacions</strong></span></span></p> </th> </tr> </thead> <tbody> <tr> <td rowspan="4" style="width:139px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Impost sobre bens immobles (Urbà)</span></span></p> </td> <td rowspan="4" style="width:64px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">OF1</span></span></p> </td> <td rowspan="4" style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">01/05/2026</span></span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">01/07/2026</span></span></span></p> </td> <td style="width:152px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">15/06/2026</span></span></span></p> </td> <td style="width:97px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Pagament en un sol rebut</span></span></p> </td> </tr> <tr> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">15/07/2026</span></span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">15/09/2026</span></span></span></p> </td> <td style="width:152px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">01/09/2026</span></span></span></p> </td> <td style="width:97px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Pagament fraccionat – 1r rebut</span></span></p> </td> </tr> <tr> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">01/10/2026</span></span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">01/12/2026</span></span></span></p> </td> <td style="width:152px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">17/11/2026</span></span></span></p> </td> <td style="width:97px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Pagament fraccionat – 2n rebut</span></span></p> </td> </tr> <tr> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">01/08/2026</span></span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">01/12/2026</span></span></span></p> </td> <td style="width:152px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">17/11/2026</span></span></span></p> </td> <td style="width:97px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Pagament fraccionat – 3r rebut</span></span></p> </td> </tr> <tr> <td style="width:139px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">Impost sobre béns immobles (Rústic i BICE)</span></span></span></p> </td> <td style="width:64px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">OF1</span></span></span></p> </td> <td style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">01/08/2026</span></span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">01/12/2026</span></span></span></p> </td> <td style="width:152px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">17/11/2026</span></span></span></p> </td> <td style="width:97px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">Pagament en un sol rebut</span></span></span></p> </td> </tr> <tr> <td style="width:139px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Impost sobre activitats econòmiques</span></span></p> </td> <td style="width:64px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">OF2</span></span></p> </td> <td style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">01/08/2026</span></span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">01/12/2026</span></span></span></p> </td> <td style="width:152px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">17/11/2026</span></span></span></p> </td> <td style="width:97px"> <p style="text-align:left"> </p> </td> </tr> <tr> <td style="width:139px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Impost sobre vehicles de tracció mecànica</span></span></p> </td> <td style="width:64px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">OF3</span></span></p> </td> <td style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">16/03/2026</span></span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">01/06/2025</span></span></span></p> </td> <td style="width:152px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">14/05/2026</span></span></span></p> </td> <td style="width:97px"> <p style="text-align:left"> </p> </td> </tr> <tr> <td style="width:139px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Taxa per a la recollida domiciliària, transport i gestió de residus sòlids urbans</span></span></p> </td> <td style="width:64px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">OF13</span></span></p> </td> <td style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/08/2026</span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/12/2026</span></span></p> </td> <td style="width:152px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">17/11/2026</span></span></p> </td> <td style="width:97px"> <p style="text-align:left"> </p> </td> </tr> <tr> <td style="width:139px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Taxa per la prestació de serveis funeraris i cementeris municipals</span></span></p> </td> <td style="width:64px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">OF27</span></span></p> </td> <td style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/08/2026</span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/12/2026</span></span></p> </td> <td style="width:152px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">17/11/2026</span></span></p> </td> <td style="width:97px"> <p style="text-align:left"> </p> </td> </tr> <tr> <td style="width:139px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Taxa per ocupació de via pública (Tarifes: 1.1, 3.2, 4.1, 4.2, 4.3, 4.4, 6, 7.3.2, 7.3.3, 7.3.4 i 7.3.5)</span></span></p> </td> <td style="width:64px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">OF30</span></span></p> </td> <td style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/08/2026</span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/12/2026</span></span></p> </td> <td style="width:152px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">17/11/2026</span></span></p> </td> <td style="width:97px"> <p style="text-align:left"> </p> </td> </tr> <tr> <td style="width:139px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Taxa per ocupació de via pública (Tarifa: 7.3.1: Venedors instal·lats al Mercat des Born)</span></span></p> </td> <td style="width:64px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">OF30</span></span></p> </td> <td style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/05/2026</span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/07/2026</span></span></p> </td> <td style="width:152px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">15/06/2026</span></span></p> </td> <td style="width:97px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Pagament en un sol rebut</span></span></p> </td> </tr> <tr> <td style="width:139px"> <p style="text-align:left"> </p> </td> <td style="width:64px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">15/07/2026</span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">15/09/2026</span></span></p> </td> <td style="width:152px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/09/2026</span></span></p> </td> <td style="width:97px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Pagament fraccionat – 1r rebut</span></span></p> </td> </tr> <tr> <td style="width:139px"> <p style="text-align:left"> </p> </td> <td style="width:64px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/10/2026</span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/12/2026</span></span></p> </td> <td style="width:152px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">17/11/2026</span></span></p> </td> <td style="width:97px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Pagament fraccionat – 2n rebut</span></span></p> </td> </tr> <tr> <td style="width:139px"> <p style="text-align:left"> </p> </td> <td style="width:64px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/08/2026</span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/12/2026</span></span></p> </td> <td style="width:152px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">17/11/2026</span></span></p> </td> <td style="width:97px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Pagament fraccionat – 3r rebut</span></span></p> </td> </tr> <tr> <td style="width:139px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Taxa per a la reserva del domini públic per a l'entrada de vehicles</span></span></p> </td> <td style="width:64px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">OF31</span></span></p> </td> <td style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/08/2026</span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/12/2026</span></span></p> </td> <td style="width:152px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">17/11/2026</span></span></p> </td> <td style="width:97px"> <p style="text-align:left"> </p> </td> </tr> <tr> <td style="width:139px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">Taxa servei subministrament aigua potable </span></span></span></p> </td> <td style="width:64px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">OF17</span></span></span></p> </td> <td style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">15/05/2026</span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">15/07/2026</span></span></p> </td> <td style="width:152px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Primera quinzena termini voluntari de pagament</span></span></p> </td> <td style="width:97px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">1r trimestre</span></span></span></p> </td> </tr> <tr> <td style="width:139px"> <p style="text-align:left"> </p> </td> <td style="width:64px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/08/2026</span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/10/2026</span></span></p> </td> <td style="width:152px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Primera quinzena termini voluntari de pagament</span></span></p> </td> <td style="width:97px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">2n trimestre</span></span></span></p> </td> </tr> <tr> <td style="width:139px"> <p style="text-align:left"> </p> </td> <td style="width:64px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">16/11/2026</span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">15/01/2027</span></span></p> </td> <td style="width:152px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Primera quinzena termini voluntari de pagament</span></span></p> </td> <td style="width:97px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">3r trimestre</span></span></span></p> </td> </tr> <tr> <td style="width:139px"> <p style="text-align:center"> </p> </td> <td style="width:64px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"> </p> </td> <td style="width:68px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/02/2027</span></span></p> </td> <td style="width:70px"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">01/04/2027</span></span></p> </td> <td style="width:152px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%">Primera quinzena termini voluntari de pagament</span></span></p> </td> <td style="width:97px"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:115%"><span style="color:#000000">4t trimestre</span></span></span></p> </td> </tr> </tbody> </table> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:100%">Amb l'advertiment que, un cop transcorregut el termini d'ingrés, els deutes seran exigits pel procediment de constrenyiment, amb l'aplicació dels recàrrecs corresponents del període executiu, els interessos de demora i, si escau, les costes que es puguin produir. </span></span></p> <p style="text-align:center"> </p> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:100%">Signat a Ciutadella de Menorca en la data de la signatura electrònica<em> (16 de desembre de 2025)</em></span></span></p> <p style="text-align:center"><strong><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:100%">L'alcalde<span style="display:block; line-height:1.6; margin-bottom:0px; margin-top:0px"> </span></span></span></strong><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:100%">Llorenç Ferrer Monjo</span></span></p> ]] text/html ca 75398 390 CAIB CAIB