Arcos publishes the 2026 rural property tax (IBI) register and opens payment

The City Council of Arcos de la Frontera has approved the tax register for the Tax on Real Estate of a Rural Nature corresponding to the 2026 fiscal year and has submitted it for public exhibition, simultaneously opening the voluntary payment period. This was announced by the mayor, Miguel Rodríguez Rodríguez, in an edict published in the Official Gazette of the Province of Cádiz number 173, dated September 8, 2026, with reference No. 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 of the register

The register will be available to those with a legitimate interest at the City Council’s Tax Management Service, located at Av. Duque de Arcos, 29 – Edif. Emprendedores, 1st Floor, Room 4, via personalized assistance from 9:00 AM to 2:00 PM.

• The exhibition period is fifteen business days, counted from the day following the publication of the announcement in the official gazette.
• During this period, interested parties may examine the register and submit any allegations they deem appropriate.

Voluntary payment period

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

The expiration of the deadline without the debt having been satisfied will determine the start of the executive period, with 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.

Payment may be made at collaborating banking entities, and the means of payment 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.

Appeals against assessments

Interested parties may file the following appeals, or any other they deem appropriate:

• Appeal for reversal (recurso de reposición), within one month from the day following the end of the public exhibition of the census, 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 day following the notification of the resolution agreement of the appeal for reversal if it is express; if it is not, the period shall be six months from the presumed act.

The edict, signed by Mayor Miguel Rodríguez Rodríguez in Arcos de la Frontera on August 24, 2026, is addressed to all owners of rural real estate in the municipality, who must make payment within the specified period to avoid surcharges and enforcement proceedings.

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