Beuda allows the payment of urban IBI to be split into two installments without interest

The City Council of Beuda will allow the payment of the Urban Property Tax (IBI) bill to be split into two installments, in the months of May and October, without late payment interest. The municipal Plenary provisionally approved, by unanimous vote of its members, the modification of article 8 of the fiscal ordinance regulating this tax in ordinary session no. 2026/06, held on October 1, 2026. The agreement is published in the Official Gazette of the Province of Girona no. 202, dated October 20, 2026, with the official reference CVE BOP-2026_0_202_8801 (pp. 1-2).

A new section 8.3 within the ordinance

The modification consists of the addition of a new section number 3 to article 8 of the IBI fiscal ordinance, titled “Installment Payments.” The approved text bases the measure on article 10 of Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law Regulating Local Treasuries, and establishes that “the installment payment of the urban property tax bill may be granted in two payment terms, without late payment interest.”

The two terms are fixed in the months of May and October of the current year. The measure affects all taxpayers in the municipality who own urban properties; that is, the bill that taxes homes and commercial premises and not that which corresponds to rural properties.

Requirements for access and loss of benefit

To obtain the installment plan, two cumulative conditions must be met:

• Submit an application to the City Council or the entity to which tax management and collection have been delegated, one month before the start of the voluntary payment period.
• Set up direct debits for the split bills.

The application will remain valid until another is submitted requesting otherwise, meaning the procedure does not need to be repeated every fiscal year. Conversely, the return of one of the installments will result in the cancellation of the installment plan for the bill of the current fiscal year.

The ordinance also regulates the consequences of non-compliance. If payment fails within the voluntary payment period, the City Council will provide a payment document for the total outstanding amount, which can be paid until the last day of this period. If non-compliance occurs once the voluntary period has expired, executive action and the enforcement procedure will begin the very next day after the non-compliance.

Thirty business days to file claims

In accordance with article 17 of Royal Legislative Decree 2/2004, the provisional approval agreement is subject to public information for a period of 30 business days, counted from the last publication of the announcement in the BOPG and on the City Council’s electronic notice board (eTauler). Interested parties may submit any claims they deem appropriate.

During this period, the file will be available to interested parties at the municipal offices at Plaça Major, 4, during public office hours from 10 a.m. to 2 p.m., and can also be consulted at the electronic headquarters, at the address http://www.beuda.cat/.

If no claim is filed within the indicated period, the provisional approval resolution will become final, and the modified text of the fiscal ordinance will proceed directly to publication in the BOPG and the eTauler. The edict appears dated and electronically signed by Ester Torres Miralles on October 8, 2026.

Impact for taxpayers

The installment plan does not alter the net amount of the tax, but only the payment schedule: it splits the urban receipt into two halves, one in the spring and one in the autumn, and eliminates the late payment interest that usually taxes deferrals. For the residents of Beuda, a municipality in the Garrotxa region, the measure means easing the one-time burden of the annual receipt, but it requires planning the process in advance, as the application must be submitted one month before the start of the voluntary period and the receipt must be paid by direct debit to maintain the benefit year after year.

Source: Official Gazette of the Province of Girona, no. 202, October 20, 2026, Local Administration, pp. 1-2 (official reference: BOP-2026_0_202_8801).