Benavente approves the 2026 Economic Activities Tax register

The Benavente City Council has approved the collection register for the Tax on Economic Activities (I.A.E.) corresponding to the 2026 fiscal year, by means of Mayoral Resolution No. 2026/2199, dated September 8, 2026. The announcement is published in the Official Gazette of the Province of Zamora, number 108, dated September 16, 2026, on pages 76 and 77.

The register, which affects all companies and economic activities in the municipality, consists of a total of 300 receipts and amounts to a global total of 185,885.78 euros. The list of taxpayers begins with “Abaceria del Monasterio S.L.” and ends with “Vitaly Health Services, S.L.U.”.

Amount and breakdown of the register

The total amount of the register is broken down into two distinct concepts:

• Municipal quota: 144,542.59 euros.
• Provincial surcharge: 41,343.19 euros.

The sum of both concepts results in the total of 185,885.78 euros that taxpayers must pay during the voluntary period.

Deadline and payment methods

The voluntary payment period extends from October 2 to December 10, 2026, both inclusive. Receipts for which payment is set up via direct debit through banking entities will be charged to the respective accounts on November 6, 2026.

During the voluntary period, payments may be made at the offices of the following banking entities:

• Banco Santander
• Banco de Sabadell
• Unicaja Banco
• BBVA
• Caja Rural de Zamora

Once the payment deadline has passed, debts will be demanded by the City Council Treasury, through the Collection Service, via the enforcement procedure, with the application of the corresponding surcharge, in accordance with the provisions of Article 28 of the General Tax Law and the General Collection Regulations.

Appeals and claims

An appeal for reversal may be filed against the settlements contained in the collection register, as regulated in Article 14.2 of Royal Legislative Decree 2/2004, of March 5, which approves the Recast Text of the Law Regulating Local Treasuries, in relation to Article 108 of Law 7/1985, of April 2, Regulating the Bases of the Local Regime, within one month from the day following the publication of the announcement in the official gazette.

Against the express or presumed dismissal of the appeal for reversal, a contentious-administrative appeal may be filed before the Contentious-Administrative Section of the Court of First Instance of Zamora, in accordance with Articles 8.1, 25.1, and 46.1 of Law 29/1998, of July 13, Regulating the Contentious-Administrative Jurisdiction. During the collection period, the register will remain available for examination by interested parties at the City Council Treasury.

The approval of the registry represents a key step in the municipality’s collection management, as it clearly establishes the deadlines and payment methods for the nearly three hundred registered economic activities in Benavente, guaranteeing legal certainty for taxpayers and the predictability of municipal revenues for the 2026 fiscal year.

Source: Official Gazette of the Province of Zamora, no. 108, September 16, 2026, III. Local Administration, pp. 76-77 (official reference: R-202602197).