The Deputación de Lugo extends tax collection in Sarria and Foz

The Provincial Council of Lugo has accepted the extension of the delegation of powers from the councils of Sarria and Foz regarding collection: in the first case, the annual fixed quota of the cemetery tax; in the second, the waste tax. The acceptance was formalized by Decree of September 25, 2026, and published in the Official Gazette of the Province of Lugo no. 242, of October 22, 2026, under reference R. 2871.

The announcement was issued by the Area of Economy, Collection, Treasury and Special Accounts and the Tax Management, Collection and Inspection Service of the Provincial Council of Lugo, and is signed by the president, María del Carmen López Moreno, in Lugo on October 15, 2026. The extension does not create a new framework: it is based on the guidelines governing the acceptance and assumption, by express delegation, of powers regarding the management, inspection, and collection of taxes, public prices, and other public law revenues.

The framework: the 2008 guidelines

The delegation in favor of the Provincial Council is governed by the guidelines published in the Official Gazette of the Province of Lugo no. 041, of February 19, 2008, which also appeared in the Official Gazette of Galicia no. 46, of March 5, 2008. That initial text was subsequently amended through its publication in the Official Gazette of the Province no. 286, of December 13, 2008.

Within that framework, the two councils are now adding specific taxes to the package of powers they had already delegated. In both cases, the announcement expressly agrees to the publication of the delegation in the Official Gazette of the Province and in the Official Gazette of Galicia, a procedure upon which its entry into force depends.

Sarria: the fixed cemetery quota

The Council of Sarria extends the delegation with an agreement adopted by the Plenary of the Municipal Corporation in an ordinary plenary session on February 26, 2026. The power transferred to the Provincial Council is as follows:

• Collection of the annual fixed quota of the tax for the surveillance, conservation, and maintenance of the Sarria cemetery.

The management of this power is subject to the same conditions that govern the delegation approved by the Sarria Plenary in the session of December 28, 2010, including the validity regime. That is, the new tax is added to the existing regime without altering the applicable validity rules.

Foz: all waste, in voluntary and executive phases

In the case of the Council of Foz, the plenary agreement was approved in an ordinary session on May 7, 2026. The delegation is broader and covers all municipal powers regarding collection, both in the voluntary and executive periods, according to the guidelines by which the council has already delegated these powers regarding other municipal taxes.

The affected tax is a single one:

• Tax for the provision of the collection and treatment service of waste and urban solid residues.

In this case, the text conditions the effectiveness of the delegation on publication in the Official Gazette of the Province and in the Official Gazette of Galicia, such that the change of hands in collection occurs as of that double publication.

What changes and for whom

The practical effect is a transfer of manager: from now on, it is the Provincial Council, through the Tax Management, Collection, and Inspection Service, that exercises the collection powers for those two fees, while the city councils maintain ownership of the taxes and the decision regarding their approval.

• Sarria: the Provincial Council collects the annual fixed fee for the cemetery under the conditions of the 2010 delegation.
• Foz: the Provincial Council assumes the waste fee in the voluntary period and in executive collection, from the publication in the BOP and the DOG.
• Common base: the 2008 bases, reformed in December 2008.

For the residents and companies of Sarria and Foz, the immediate consequence is that the settlements and, if applicable, the executive collection procedures for those fees will be processed by the provincial administration and not by the city council. The announcement does not set amounts or payment deadlines: it only determines who manages the collection and under which regime.

Source: Official Gazette of the Province of Lugo, no. 242, of October 22, 2026, section I (Provincial Council of Lugo), p. 1 (official reference: R. 2871).