Badajoz opens voluntary payment for the IAE and the street market fee

The Badajoz City Council has announced the start of the voluntary payment period for the tax rolls of the Tax on Economic Activities (IAE), the second installment of the street market fee, and the Luxury Tax for private hunting and fishing reserves, corresponding to the 2026 fiscal year. The call is published in the Official Gazette of the Province of Badajoz number 168, dated September 2, 2026, via announcement 3459/2026, signed by the Municipal Treasurer.

The collection of IAE receipts and the second installment of the fee for the occupation of public land for street vending will open on September 7, 2026, and will continue until December 1, 2026, both dates inclusive. For its part, the voluntary period for the Luxury Tax for private hunting and fishing reserves will extend from September 7 to November 9, 2026.

Deadlines and Regulatory Framework

The call is based on Article 24 of Royal Decree 939/2005, of July 29, which approves the General Collection Regulations, published in the BOE on September 2. In accordance with this regulation, taxpayers may make their payments without surcharge during the voluntary period at any deposit entity with a service provision agreement with the City Council.

• IAE and second installment of the street market fee: from September 7 to December 1, 2026.
• Luxury Tax (hunting and fishing reserves): from September 7 to November 9, 2026.

How and Where to Pay

Payment shall be made by presenting the payment notice received at the home address to the deposit entity, which, once stamped, will have full discharge value. It can also be paid by bank card through the City Council website (www.aytobadajoz.es, “payment by card” section). The collaborating entities are:

• Banca Pueyo, Banco Bilbao-Vizcaya Argentaria, Banco Santander, and Banco Sabadell Atlántico.
• Ibercaja (Caja Badajoz-Caja3), Liberbank, Cajalmendralejo, Caja Rural de Extremadura, and Caixabank (La Caixa).

In the event that the payment notice is not received, the taxpayer must go to the Offices of the Collection and Tax Management Service, at San Juan Bautista Street, number 1, to have the notice issued, verify the reasons for its non-receipt, and modify them provided they are registered on the collection lists.

Direct Debit and Surcharges

Payment via bank direct debit is recommended. Only direct debits submitted two months before the start of the collection period will be valid; otherwise, they will take effect from the following period. Those submitted at the offices will have indefinite validity unless canceled by the interested party, rejected by the entity, or declared invalid by the City Council.

Once the voluntary period has expired, unpaid receipts will be demanded through the enforcement procedure in accordance with Article 167.2 of Law 58/2003, General Tax Law, with surcharges of 5% until the notification of the enforcement order, 10% subsequent to said notification, and 20% after the period granted in said order, plus late payment interest.

This measure directly affects freelancers, companies, and holders of hunting and fishing preserves in the municipality, who must meet their tax obligations within the specified deadlines to avoid surcharges. Publication in the provincial bulletin guarantees the publicity and legal certainty of the collection procedure.

Source: Official Gazette of the Province of Badajoz, No. 168, September 2, 2026, Local Administration (official reference: announcement 3459/2026).