Arcos publishes the 2026 rural property tax (IBI) register with payment available until November

The City Council of Arcos de la Frontera has approved and released for public exhibition the tax register for the Real Estate Tax (IBI) on rural properties corresponding to the 2026 fiscal year. The announcement, signed by the mayor Mr. Miguel Rodríguez Rodríguez, is published in the Official Gazette of the Province of Cádiz number 173, dated September 8, 2026, with document number 278,574.

The approval of the register was agreed upon by the Local Government Board in an ordinary session held on August 24, 2026. The exhibition is carried out in compliance with article 102.3 of Law 58/2003, of December 17, General Tax Law, and the stipulations of the municipality’s General Tax Ordinance on Management, Inspection, and Collection.

Public Exhibition and Consultation

The register will be available to interested parties at the Tax Management Service of the City Council, located at Av. Duque de Arcos, 29 – Edif. Emprendedores, 1st Floor, Room 4, from 9:00 AM to 2:00 PM.

• The exhibition period is fifteen business days, counting from the day following the publication of the announcement in the official gazette.
• Those with a legitimate interest may consult it through personalized assistance.
• The provisional list of excluded persons is accompanied by an indication of the causes for exclusion.

Voluntary Payment Period

The voluntary payment period is set between September 1, 2026, and November 13, 2026, both inclusive, or until the immediate following business day if the last day is not a business day.

Payment may be made at collaborating banking entities, and the payment methods shall be those established in articles 23 to 31 of Royal Decree 939/2005, of July 29, which approves the General Collection Regulations, in relation to articles 59 and 60 of the General Tax Law.

Consequences of Non-Payment and Appeals

The expiration of the voluntary payment period without the debt having been satisfied will determine the start of the executive period, the requirement of late payment interest, and executive period surcharges, under the terms of articles 26 and 28 of Law 58/2003, as well as, where applicable, the costs of the enforcement procedure according to article 161 of the aforementioned law.

Interested parties may file the following appeals:

• Appeal for reversal (recurso de reposición), within one month from the day following the end of the public exhibition of the registration roll, before the body that issued the act, in accordance with Article 14.2 of Royal Legislative Decree 2/2004, of March 5, which approves the consolidated text of the Law Regulating Local Treasuries.
• Contentious-administrative appeal, before the Court of said jurisdictional order, within two months from the notification of the resolution of the appeal for reversal if it is express; if it is not, the period shall be six months from the presumed act.

The notification of the settlements shall be understood as completed on the day the public exhibition of the rolls ends, in accordance with Article 102.3 of Law 58/2003 and Article 24 of the General Collection Regulations.

The publication of this roll affects all owners of rural properties in the municipality of Arcos de la Frontera, who must be mindful of the voluntary payment period to avoid surcharges and interest. Consulting the roll and submitting allegations within the exhibition period constitute the ordinary means to correct possible errors in the registration before the settlements become final.

Source: Official Gazette of the Province of Cádiz, no. 173, September 8, 2026, section I, page 7 (official reference: No. 278,574).