The Provincial Council assumes the management and collectio…

The Plenary of the Provincial Council of Ourense unanimously accepted the delegation made by the City Council of Sarreaus to assume the tax management, liquidation, and voluntary and executive collection, as well as the review of the acts issued, for the domestic water supply tax and the water canon. The plenary agreement was adopted in the ordinary session of September 25, 2026, and is published in the Official Gazette of the Province of Ourense of October 20, 2026, in section I. Provincial Council of Ourense, with the reference R. 2.344.

A delegation requested by the council itself

The operation stems from a previous agreement by the City Council of Sarreaus, adopted in plenary on August 28, 2026, whereby it decided to transfer to the provincial institution the competencies regarding its public law revenues linked to the water cycle. The Provincial Council accepted this delegation under Article 7 of the Legislative Royal Decree of March 5, which approves the revised text of the Law Regulating Local Treasuries, and Article 106.3 of Law 7/1985 on the bases of local regime.

The agreement was signed in Ourense on September 29, 2026, by the president of the corporation, Luis Menor Pérez, and its entry into force is conditional upon provincial acceptance and publication in the Official Gazette of the Province and in the Official Gazette of Galicia for general knowledge.

Which taxes and powers it covers

The delegation covers two distinct areas:

The domestic water supply tax, including other concepts that form part of the water cycle.
The water canon, although in this case, the powers of executive collection and the review of acts issued through that channel are excluded.

Regarding the powers, the agreement extends the delegation to all actions necessary for tax management, liquidation, and voluntary and executive collection, including the issuance of the seizure order and the resolution of administrative appeals against executive collection acts.

Economic conditions and obligations of the council

The text establishes the compensation that the City Council of Sarreaus must pay to the Provincial Council for the provision of the service:

Collection during the voluntary period: a single tax rate of 5% on the amounts effectively collected.
Collection during the executive period: 100% of the surcharge corresponding to each case.

These rates are applied in accordance with Article 6, sections a) and b), of the Fiscal Ordinance regulating the provision of management, inspection, and collection services of the Provincial Council of Ourense. The provincial institution will deduct from the transfer of the collected amount the quantity corresponding to the liquidated tax, without prejudice to the notification of the liquidation in the manner provided for in point 9 of the aforementioned ordinance.

Regarding documentation, the council must send the certifications of the list of debtors for the last four years in order to initiate executive collection. For debts prior to that period, it must certify that they have not prescribed and indicate the different dates of notification of the debt in executive proceedings.

Four years with automatic extension

The delegation will have an initial validity of four years and will be tacitly extended for equal periods of four years, unless one of the parties expressly manifests its will to the contrary. This notice must be communicated to the other party with an advance notice of no less than six months regarding the end of the current period or any of its extensions.

Impact for residents

The measure transfers the practical management of the water bill in Sarreaus to the provincial body: issuance of settlements, handling of appeals and, if applicable, collection of debts via executive proceedings. For the taxpayers of the municipality, the change implies that the Deputación becomes the administration that processes the management and collection acts of these revenues, while the council maintains ownership of the taxes and assumes the cost of the service through the 5% and 100% surcharge fees.

Source: Official Gazette of the Province of Ourense, no. 240 of October 20, 2026, section I. Provincial Deputation of Ourense (official reference: R. 2.344).