2027 Tax Calendar: the OAR sets the voluntary payment periods

The Autonomous Body for Tax Collection and Management (OAR) of the Provincial Council of Badajoz has published the tax calendar for the 2027 fiscal year, including the voluntary payment periods for taxes collected periodically by receipt, the account debit dates for direct debits, and the public exhibition periods for the tax rolls. The agreement was adopted by the body’s Governing Council on October 27, 2026, and is disseminated in the Official Gazette of the Province of Badajoz No. 215, dated November 10, 2026, via announcement 4410/2026, signed by the vice president of the OAR, María Concepción López López.

Legal framework and scope

The publication is based on Article 102.3 of Law 58/2003, General Tax Law, Article 24 of Royal Decree 939/2005, of July 29, which approves the General Collection Regulations, and Article 42.1 of the Provincial Council’s General Ordinance for Management, Inspection, and Collection, published in the BOP on August 3, 2017. It affects taxes collected periodically by receipt and collective notification for municipalities and public law entities that have delegated their management and collection functions to the OAR.

Through the public exhibition of the tax rolls, tax settlements are notified collectively, in accordance with the same Article 102.3 of the General Tax Law. The tax rolls will remain on display for one month, starting from the first day of payment, at the OAR central services, in the regional collection offices, and at the town hall of the corresponding municipality.

Real estate tax sets the calendar

The tax with the longest deadlines is once again the Real Estate Tax (IBI), whose voluntary payment period runs from May 26 to July 30, 2027, and whose tax roll is exhibited from May 26 to June 28. Account debits are staggered as follows:

• Non-fractioned receipts: July 2, 2027.
• Urban IBI, first installment: May 28, 2027.
• Second installment: July 5, 2027.
• Third installment: September 3, 2027.
• Fourth installment: November 4, 2027.

The remaining taxes maintain this scheme of voluntary periods and debit dates:

• Mechanical Traction Vehicle Tax (IVTM) and Luxury Expenses-Hunting and fishing reserves: from March 4 to May 11, with charging on March 9.
• Vehicle entry and/or permanent driveway fee: from March 18 to June 21, with charging on May 10.
• Rural Daycare and Road Improvement: from May 24 to August 20, with charging on July 9.
• Public road occupation fee: from October 13, 2027, to January 17, 2028, with charging on October 22.
• Economic Activities Tax (IAE): from September 15 to November 16, with the annual quota and first installment charged on September 15 and the second installment on November 5.
• Other fees and other public law income: these are collected in the month following the end of the accrual period.

The waste collection fee (AVERAGE) is divided into six bimonthly periods, with account charges on January 15, March 16, May 17, July 15, September 15, and November 15, 2027. Provisional IAE registrations are displayed in accordance with Article 3 of Royal Decree 243/1995, of February 17.

Where and how to pay

Payments without surcharges can be made at the counter or ATM of the nine deposit entities with service provision agreements: Abanca, Ibercaja, Caixabank, Caja Rural de Extremadura, Caja Almendralejo, Banca Pueyo, BBVA, Banco Santander, and Unicaja Banco. Postal orders are also accepted at any Correos office, as well as through the entity’s electronic banking and the OAR website or electronic office using a card or Bizum, following identification with an electronic DNI, digital certificate, or Cl@ve.

For in-person procedures, an appointment must be requested at 900 21 07 21; taxpayer assistance is provided at 924 21 07 00 and at ciudadania.oar@dip-badajoz.es. The office network covers 17 locations, including Almendralejo, Azuaga, Badajoz, Castuera, Don Benito, Fregenal de la Sierra, Fuente de Cantos, Herrera del Duque, Jerez de los Caballeros, Llerena, Mérida, Montijo, Olivenza, Talarrubias, Villafranca de los Barros, Villanueva de la Serena, and Zafra.

Claims and warning of surcharges

Against the configuring elements of the tax and the settlements of the registers, except those relating to the city council of Mérida, only an appeal for reversal (recurso de reposición) may be filed before the Head of the Tax Management Service of the OAR within one month from the day following the end of the display period. The resolution may be challenged via a contentious-administrative appeal before the Contentious-Administrative Court of Badajoz within two months. Filing an appeal does not stop collection unless suspension is requested.

The announcement warns that, once the voluntary period has expired, the executive period begins with late-payment interest, surcharges and, where applicable, costs of the enforcement procedure, in accordance with Article 161 of the General Tax Law. Census data are only provided to the taxpayer or their accredited representative, pursuant to Organic Law 3/2018, of December 5.

The calendar affects the liquidity of the city councils and the taxpayers themselves throughout the province, who, starting in March, must meet the first direct debit and, in the case of the IBI (Property Tax), up to four annual installments; the text expressly recommends direct debit to avoid travel and surcharges.

Source: Official Gazette of the Province of Badajoz, No. 215, November 10, 2026, Local Administration, pp. 2-5 (official reference: announcement 4410/2026).