Baleira displays the tax rolls for water and waste for the fourth bimester

The Baleira City Council has approved the tax rolls for the provision of water supply services, waste collection, sewerage, and the water canon corresponding to the 4th bimester of 2026. The agreement, signed by the mayor Ángel Enrique Martínez-Puga López on August 27, 2026, was published in the Official Gazette of the Province of Lugo number 202, dated September 4, 2026, under reference R. 2342.

For a period of 15 days, the rolls will be open to the public at the municipal offices for examination and for the submission of possible claims. Under article 102.3 of the General Tax Law, publication in the gazette serves as collective notification of the respective tax settlements for each of the taxpayers.

Voluntary payment period

In accordance with article 62.3 of the General Tax Law and article 68.1 b) of the General Collection Regulations, the voluntary payment period is set between September 1 and October 31, 2026, both dates inclusive.

• Taxpayers with direct debit receipts will have the charges applied to their bank accounts starting September 1, 2026.
• Other taxpayers must go to the municipal offices, where the corresponding receipts will be provided to make the payment.

Appeals and claims

An appeal for reversal (recurso de reposición) may be filed with the mayor against the agreement approving the roll and the settlements incorporated therein within one month from the day following the publication of the announcement in the gazette. Against the express or presumed resolution of the appeal for reversal, a contentious-administrative appeal may be filed in the form and within the time limits established in the law regulating said jurisdiction.

The repercussion of the water canon may be subject to an economic-administrative claim before the Superior Finance Board (Xunta Superior de Facenda) (Department of Finance) within one month from this publication.

Executive collection

Once the voluntary payment period has elapsed, debts will be demanded via enforcement proceedings —in the case of the water canon, by the competent finance department of the Xunta de Galicia— and will accrue the corresponding executive period surcharges, late-payment interest, and, where applicable, any costs incurred.

The approval of the roll and the collection announcement are published in the Official Gazette of the Province of Lugo and on the City Council’s Edicts Board.

The exhibition of these rolls affects all taxpayers in the municipality, who should be mindful of the voluntary payment deadline to avoid surcharges and late-payment interest. Publication in the official gazette turns the announcement into a collective notification; therefore, no individualized notification of the settlements will be issued.

Source: Official Gazette of the Province of Lugo, no. 202, September 4, 2026, section Council of Baleira (official reference: R. 2342).