Aspe approves the 2026 Tax Control Plan: driveways, garbage, and IBI

The Aspe City Council has approved the 2026 Tax Control Plan, which focuses inspection on the tax for vehicle entry via sidewalks and public road reservations (driveways), the urban solid waste collection tax, and the Real Estate Tax (IBI). The approval took place via Mayoral Resolution No. 2026/2232, dated September 3, 2026, and the general criteria of the plan are published in the Official Gazette of the Province of Alicante (BOP) No. 194, dated October 13, 2026, section III. Local Administration, reference 7647/2026.

The edict is signed by the mayor-president, Antonio Puerto García, at the proposal of the Municipal Treasury, within the framework of its functions as head of the revenue management and collection services, in accordance with Article 5 of Royal Decree 128/2018, of March 16, which regulates the legal regime of Local Administration officials with national qualification. The text emphasizes that the effective application of the local tax system contributes to the sanitation of municipal public accounts and the financing of public services.

The plan recalls that verification and investigation actions are directed at taxpayers with the risk profiles defined in the planning instruments, and that Article 116 of Law 58/2003, of December 17, General Tax Law, and Article 170 of Royal Decree 1065/2007, of July 27, grant it a confidential nature, without prejudice to the publicity of the general criteria that inform it. The prevention and fight against tax fraud are established as fundamental strategic objectives.

Three pillars and revenue management

The published criteria revolve around three main pillars:

• Improving relations with citizens to facilitate and encourage voluntary compliance with tax obligations.
• The verification and investigation of different public revenues.
• Collaboration between the different areas of the Aspe City Council and between the council and other Administrations.

Two criteria are established for revenue management: reviewing and updating the regulations governing public revenues to adapt them to existing reality, and improving effectiveness and efficiency through the control and promotion of revenues for which responsibility lies with the various municipal areas, with assistance and aid actions to achieve a proactive rather than reactive impulse.

Inspection: driveways, waste, and IBI

Tax inspection is structured around two criteria. The first seeks to verify the veracity of the data presented by taxpayers, contrasting it with the data held by the Aspe City Council. The verifications will cover:

• Personal identification data.
• Requirements for obtaining tax benefits.
• Income or asset values.
• Any other data submitted for the correct application of the legal regime of public revenues.

The second criterion seeks to discover undeclared or incompletely declared taxable events and facts, with the investigation focused on:

• The fee for vehicle entry via sidewalks and public road reservations for parking, loading, and unloading of goods.
• The urban solid waste collection fee.
• The Real Estate Tax (IBI).

The text does not rule out that investigations may be carried out in the area of other revenues.

Collection: voluntary route and executive route

Two routes are distinguished in collection. The voluntary route is oriented toward the payment of the debt without the need to resort to enforcement through two channels: information—campaigns on tax obligations and deadlines, simplification of tax regulations on the municipal website, and remote or in-person assistance—and payment channels, implementing new means and improving those already available.

The executive route will prioritize the relations of the Aspe City Council with SUMA. Gestión tributaria, without forgetting the promotion of actions to resolve filed appeals and the response to requests for deferrals and installments, with greater agility in administrative processing and a reduction in the delay time of these files.

The plan warns that its effective development must be accompanied by the allocation of adequate material and personal resources, without which all its effects cannot be deployed. For the taxpayers of Aspe, the publication anticipates a reinforcement of checks on driveways, waste, and IBI, and a commitment to facilitating voluntary payment before resorting to enforcement.

Source: Official Gazette of the Province of Alicante, No. 194 of 10/13/2026, III. Local Administration, pág. 1-3 (official reference: 7647/2026).