The Deputación de Lugo opens the collection of IBI and IAE 2026 in the voluntary period

The Provincial Council of Lugo has opened the voluntary payment period for the Property Tax (IBI) and the Tax on Economic Activities (IAE) corresponding to the 2026 fiscal year, which began on September 15 and will end on November 16, 2026, both dates included. This is stated in the collective notification edict and the collection announcement published in the Official Gazette of the Province of Lugo number 211, dated Tuesday, September 15, 2026 (reference R. 2365).

The communication, signed by provincial deputy Pablo Rivera Capón by delegation of the presidency (decree of August 24, 2026), collectively notifies the settlement of taxes with periodic maturity in accordance with article 102.3 of the General Tax Law 58/2003, of December 17, and with the provisions of articles 24 and 25 of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29.

Territorial scope and display of the tax rolls

The collection affects taxpayers in all municipalities of the province of Lugo, both for the IBI of urban, rural, and special characteristics nature, as well as for the IAE. In the case of the IBI, the tax rolls for the municipalities of Burela (urban nature) and Foz (urban, rural, and special characteristics) were approved by resolution of the presidency on May 13, 2026, published in BOP number 123 on June 1, 2026.

The tax rolls are available for public inspection on the notice boards of the municipalities, the Provincial Council, and the Tax Management, Collection, and Inspection Service (Ronda da Muralla, 140, Pavilion 1, Lugo) for a period of fifteen days from the publication of the announcement.

Payment methods

Payment of the debts can be made at any office of the collaborating financial entities, on business days from Monday to Friday, from 08:30 to 14:00 hours:

• ABANCA
• CaixaBank (“La Caixa”)
• Banco Bilbao Vizcaya Argentaria (BBVA)
• Banco Sabadell
• Caixa Rural Galega
• Banco Santander

Payment can also be made through any channel with extended hours (ATMs, internet, and electronic banking), at the Electronic Office of the Provincial Council via the Taxpayer Portal, or by postal order from any Correos office. Persons who do not receive or who lose the payment document may request a new one at the bank office. Payment can be set up via direct debit for successive years by completing the form accompanying the collection document.

Appeals and consequences of non-payment

The settlements are provisional in nature, and an appeal for reversal may be filed before the Presidency of the Provincial Council within one month from the day following the end of the public exhibition period, without prejudice to any other applicable appeal. Once the voluntary payment period has elapsed, debts will be made effective through enforcement proceedings, and executive period surcharges and corresponding late-payment interest will be exigible, as stipulated in articles 26 and 28 of Law 58/2003, as well as, if applicable, any costs incurred.

The opening of this collection period affects thousands of taxpayers in the province, including property owners as well as individuals and companies carrying out economic activities. Meeting the November 16 deadline avoids surcharges and interest; therefore, it is recommended to check the receipt of the payment document and, failing that, request a new one from the collaborating entities.

Source: Official Gazette of the Province of Lugo, no. 211, Tuesday, September 15, 2026, pp. 1-2 (official reference: R. 2365).