The Deputación opens the voluntary payment period for the IVTM of San Cristovo de Cea

The Provincial Council of Ourense opens on October 1st the voluntary payment period for the 2026 Mechanical Traction Vehicle Tax (IVTM) of the City Council of San Cristovo de Cea, which will extend until November 30th. The announcement is published in the Official Gazette of the Province of Ourense on September 30, 2026, with official reference 352708, and affects 1,933 receipts for a total amount of 104,376.93 euros.

This action is part of the exercise of the powers delegated by the city councils and assumed by the Provincial Council of Ourense for tax and collection management. The announcement of the voluntary payment period is made in accordance with the provisions of Article 24 of the General Collection Regulations, and serves as a collective notification of a periodically collected tax by receipt, as provided for in Article 102.3 of the General Tax Law.

The registers and collection lists were approved by Decree of the Deputy of Finance and include the taxpayers, the taxable event, and the tax debt. These documents are available to the public in the respective city councils and in the offices of the Municipal Collection Service of the Council for one month from the publication of the announcement in the provincial gazette.

Deadline, amounts and method of payment

• Voluntary collection period: from October 1 to November 30, 2026.
• Receipts included: 1,933.
• Total amount: 104,376.93 euros (VAT charged: 0.00 euros).
• Concept: IVTM, period 2026-1.
• Entity to be settled: City Council of San Cristovo de Cea.

Taxpayers will receive at their home the payment receipt forms, which must be paid at any office of the collaborating entities: Abanca, Banco Pastor, Banco Popular, BBVA, Banco Santander, Banco Sabadell/Gallego, and Caixabank, or at the State Society of Posts and Telegraphs, during the hours they establish. For the payment to be valid, the forms must be endorsed by mechanical printing or by the authorized signature of the corresponding bank office.

If any taxpayer does not receive the forms at their home, they may request a duplicate at the collection offices of the Council. The announcement warns that the lack of receipt does not exempt the obligation to pay within the indicated period, provided that the person appears as a taxpayer on the collection lists.

Allegations and appeals

Against the data in the collection lists and the tax settlement, interested persons have two options:

• Appeal for reversal before the Presidency of the Council, within one month from the publication of the announcement, in accordance with Article 14.2 of Royal Legislative Decree 2/2004, which approves the revised text of the Law regulating local finances.
• Contentious-administrative appeal, within two months, following the prior communication referred to in Article 110.3 of Law 30/1992.

Both appeals cannot be used simultaneously and their filing does not suspend the processing or the collection acts, unless agreed upon by the competent body according to the established procedure. Furthermore, the rolls remain open for one month for examination and the filing of allegations or claims.

Enforcement and information for the taxpayer

Receipts not paid within the voluntary payment period will incur an enforcement surcharge of 20%, 10%, or 5% as applicable, in addition to late-payment interest and procedural costs, and their collection will proceed via executive action in accordance with articles 28 and following of the General Tax Law and the General Collection Regulations.

Interested parties may request information at the offices of the Municipal Collection Service of the Deputación, on Cruz Vermella Street in Ourense, on business days and during office hours, or by calling 988 317 720.

The announcement was signed in Ourense on September 24, 2026, by the delegated deputy for Finance, Economy, and Human Resources, Marta Nóvoa Iglesias, by delegation of Resol. 2023/9863, of July 31, 2023, and bears the registration number R. 2.307.

The publication opens the payment calendar for a tax affecting nearly two thousand vehicles registered in the municipality and which represents slightly more than 104,000 euros for the municipal coffers of San Cristovo de Cea. Owners have two months to pay the receipt without a surcharge; after November 30, the debt will enter executive action with additional costs.

Source: Official Gazette of the Province of Ourense, September 30, 2026, section I. Provincial Deputation of Ourense (official reference: 352708).