Amoeiro opens the voluntary payment period for the 2026 IAE

The City Council of Amoeiro has approved the collection list corresponding to the tax on economic activities (IAE) for the 2026 fiscal year and has opened the voluntary payment period, which extends from October 1 to December 2, 2026. The collection announcement is published in the Official Gazette of the Province of Ourense on October 9, 2026, within section IV. Local Entities, with the official reference R. 2.297. The call affects all entrepreneurs and professionals who carry out their activity within the municipal district.

Public exhibition of the list

Following the publication of the announcement, a one-month public information period is opened during which the tax collection list will be available to interested parties at the Amoeiro City Council office. During this period, taxpayers may consult the census data and the settlements incorporated into it.

The document bears the signature of the mayor, José Luis González López, and is part of the municipal tax collection announcements that the council submits to the provincial gazette.

Period and method of payment

• Voluntary payment period: from October 1 to December 2, 2026.
• Non-direct debit receipts: sent by mail to the taxpayers’ addresses so that they may be made effective at the banking offices indicated in the document itself.
• If not received by the indicated dates: interested parties should go to the collection offices of the Amoeiro City Council, which are open on Mondays.
• Payment methods: those established in articles 33 to 41 of the General Collection Regulations (Royal Decree 939/2005, of July 29).

Appeals against the census

Against the act of approval of the census and the settlements incorporated into it, the following may be filed:

• Appeal for reversal before the mayor, within a period of one month starting from the day following the end of the public exhibition period of the census.
• Contentious-administrative appeal before the Contentious-Administrative Court of Ourense.

Both appeals cannot be filed simultaneously.

Warning and enforcement

Once the voluntary payment period has elapsed, debts will be demanded through the enforcement procedure. In that case, the corresponding surcharge, late payment interest and, if applicable, any costs incurred will be paid.

The non-receipt of the payment document does not exempt the obligation to pay within the fixed voluntary period. It is the taxpayer’s obligation to request the document if it is not received.

For the entrepreneurs and professionals of Amoeiro, the announcement marks the fiscal calendar for the year and opens a two-month window to regularize the tax without surcharges or interest. Those with pending receipts or doubts about the census should consult the list at the municipal office during the month of public exhibition and, if applicable, file an appeal within the indicated deadlines.

Source: Official Gazette of the Province of Ourense, October 9, 2026, section IV. Local Entities (official reference: R. 2.297).