Allariz opens the collection of the IAE and the 2026 slots

The Allariz City Council published in the Official Gazette of the Province of Ourense on September 15, 2026, the collective notification of the voluntary payment period for the economic activities tax (IAE) and the fee for the entry and exit of vehicles (curb cuts), corresponding to the tax rolls and collection lists for the 2026 fiscal year. The payment period runs from October 1 to December 1, 2026, and receipts not paid during this period will incur surcharges of 5%, 10%, or 20%, as applicable.

The notification, signed by Mayor Cristina Cid Fernández on September 9, 2026, is a collective notification under Article 102 of the General Tax Law 58/2003, and affects all taxpayers in the municipality included in the collection lists.

Regulatory Framework and Approval

Collection is governed by Article 12 of Royal Decree 2/2004, of March 5, which approves the revised text of the Law regulating local treasuries, in relation to Articles 23 and 24 of the General Collection Regulations (Royal Decree 939/2005, of July 29). The tax rolls and collection lists were approved by Resolution of the Mayor’s Office via Decree No. 2026-0395 of September 8, 2026.

The documents are available for public inspection at the municipal offices for a period of 15 business days from the publication of the announcement in the BOP, for examination and the submission of allegations or claims.

How and Where to Pay

Taxpayers will receive payment receipt forms at their home address, which must be presented during the indicated payment period at any of the following entities:

• Abanca
• Banco Santander
• Caixa Rural
• Caixabank
• Correos (via postal money order)

In the event that the forms are not received, the taxpayer may request a duplicate at the municipal offices, although the lack of receipt does not exempt them from the obligation to pay during the voluntary period provided they appear on the collection lists. The forms do not justify payment if they are not endorsed by the mechanical print or authorized signature of the corresponding bank office.

Consequences of Non-Payment and Appeals

Receipts not paid during the voluntary period will trigger the start of the executive procedure, the perception of the corresponding surcharge, and other collectible concepts, according to Article 28 of the General Tax Law 58/2003. The applicable surcharges are 5%, 10%, or 20%, as applicable.

Against the data in the collection lists and tax settlements, interested parties may file a motion for reconsideration, under Article 14.2 of the revised text of the Local Treasury Law, within one month from the end of the public exhibition period, before the mayor of the council, or any other appeal deemed appropriate.

Impact for Taxpayers

This collective notification affects all taxpayers in the municipality of Allariz subject to the IAE (Economic Activities Tax) and the access fee, therefore it is recommended to check the receipt of the bills and make payment within the deadline to avoid surcharges and the start of the executive procedure. The public exhibition of the lists also provides the opportunity to review the data and submit allegations within the legal period.

Source: Official Gazette of the Province of Ourense, no. 15 of September 2026, section IV. Local Entities (official reference: R. 2.180).