Algeciras: market, kiosk, and terrace fees until December 20th

The Algeciras City Council has set the voluntary payment period for municipal market fees, public road kiosks, and the occupation of public land for tables and chairs for the fourth quarter of 2026 between October 20 and December 20. This is established via a resolution from the Mayor’s Office-Presidency, processed under File 316/2026, published in the B.O.P. of Cádiz no. 207, dated October 27, 2026, with official reference No. 352,943. Direct debit for receipts can be formalized until December 5.

The resolution is signed by the mayor-president, José Ignacio Landaluce Calleja, and the general secretary, José Luis López Guío, and is based on the Municipal Treasury report of October 9, 2026, with the approval of the Councilor for Finance. The decree invokes the tax administration’s duty to provide advance notice of payment deadlines (Articles 34 and 62.3 of Law 58/2003, General Taxation, and Article 24 of Royal Decree 939/2005, which approves the General Collection Regulations) and the competence of the Mayor’s Office according to Article 21.1.f) of Law 7/1985, regulating the Bases of the Local Regime.

The City Council recalls that the quarterly payment of these fees was implemented with the modification of the tax ordinances for the 2020 fiscal year, whose final approval edict was published on December 23, 2019, following provisional approval by the Plenary on October 28. The objective was to group into four annual receipts what was previously settled monthly, thereby distributing the tax pressure throughout the fiscal year.

Three fees and one single calendar

The fourth-quarter calendar groups three periodic collection concepts via tax roll:

• Fee for the provision of services and use of municipal markets.
• Fee for the installation of kiosks on public roads.
• Fee for the occupation of public land for tables and chairs for profit-making purposes.

For all three, the voluntary payment period for quarterly receipts spans from October 20 to December 20, 2026. When the due date coincides with a Saturday or a non-working day, it will be moved to the first following working day.

Payment slips, banking, and electronic office

Taxpayers may use payment slips, which can be collected in advance at the offices of the Tax Management Department, at calle Sindicalista Luis Cobos, number 2, Monday to Friday from 9:00 to 14:00 hours. Payment can be made through two channels:

• Online, on the Algeciras City Council website, in the “Payment of Taxes” section.
• At banking entities with collaboration agreements for the collection of taxes: BBVA, Banco Sabadell, Banco Santander, CaixaBank, and Unicaja.

The SEPA direct debit mandate must be completed by the account holder and submitted to the Municipal Treasury using the standardized form, available on the electronic office —mandatory for legal entities and the subjects of article 14.2 of Law 39/2015— and at the municipal registration offices.

Direct Debit, Returns, and Surcharges

The City Council advocates for direct debit because it eliminates the need to monitor deadlines, ensures timely payment, and avoids surcharges and late-payment interest, in addition to saving travel time and being free of charge. In case of disagreement, the taxpayer has eight weeks to request the return of the receipt from their financial institution.

The edict warns that settlements are notified collectively, in accordance with article 102.3 of Law 58/2003, and that, once the voluntary period has elapsed, debts will be demanded via enforcement proceedings. The applicable surcharges are:

• Executive surcharge of 5%, if the total is paid before the notification of the enforcement order.
• Reduced enforcement surcharge of 10%, if paid before the deadline of article 62.5 of Law 58/2003 expires.
• Ordinary enforcement surcharge of 20%, compatible with late-payment interest.

To this are added, where applicable, the costs of the procedure. The Mayor’s Office also reserves the right to modify the calendar for justified technical reasons, informing the public in advance.

The calendar directly affects merchants in municipal markets, kiosk owners, and hospitality businesses with outdoor seating on public roads, who face the final quarterly settlement of the year with a deadline that overlaps with the autumn campaign and the December long weekend. Anyone who does not set up a direct debit for the receipt before December 5 must be mindful of the December 20 deadline to avoid the executive period surcharge.

Source: B.O.P. of Cádiz, no. 207, October 27, 2026, section I (Local Administration), pp. 12-13 (official reference: No. 352.943).