Celanova displays the 2026 tax rolls and opens voluntary payment

The Celanova City Council presents to the public the registers corresponding to the 2026 fiscal year for the waste collection service fee and the economic activities tax (IAE), approved by Mayoral Decree 2026-3444, dated September 16, 2026. The announcement, processed under file no. 63/2026, was published in the Official Gazette of the Province of Ourense on September 21, 2026, in section IV for local entities. The resolution sets the voluntary payment period between October 1 and December 5, 2026, both inclusive, and affects all taxpayers in the municipality subject to these taxes.

The document bears the signature of the mayor, Antonio Puga Rodríguez, and follows the prior approval of the municipal registers for the current fiscal year. The publication in the provincial gazette is not a simple informative procedure: it constitutes the collective notification of the receipts, as provided for in article 102.3 of the current General Tax Law. This means that the public exhibition of the announcement replaces the individual notification to each taxpayer.

The two tax figures and their amounts

The approved register covers two distinct municipal taxes, with a global amount exceeding 284,000 euros:

• Waste collection service fee, second installment: 243,618.39 euros.
• Economic activities tax: 40,629.05 euros, broken down into 30,193.49 euros for the municipal quota and 10,435.56 euros for the Provincial Council quota.

The waste collection fee corresponds to the second installment of the fiscal year, while the IAE focuses on the economic activities developed within the municipal boundaries. In the case of the economic activities tax, the collection is divided between the city council itself and the Provincial Council of Ourense, which manages its corresponding quota.

Deadlines, payment method, and claims

The announcement precisely establishes the calendar and payment channels:

• Voluntary payment period: from October 1, 2026, to December 5, 2026, both inclusive.
• If the last day of the period is a non-working day, it is understood to be extended to the immediate following working day.
• Receipts may be paid at any bank office listed on the receipts themselves, during normal public service hours.
• The registers will remain open to the public for fifteen days, counted from the day following the publication in the provincial gazette, so that interested parties may file claims.
• An appeal for reversal may be filed against the receipts within one month before the mayor, counted from the day following the end of the public exhibition period of the register.

The public exhibition of the registers is the procedure that opens the channel for claims for those who do not agree with the settlement. Once the period has elapsed without allegations, the receipts become final and their amount becomes collectible through enforcement proceedings if not paid within the voluntary period.

Impact for taxpayers

The publication directly affects all residents and companies of Celanova included in these two registers, who now have a window of slightly more than two months to pay without a surcharge. Anyone wishing to review their settlement must do so during the fifteen days of public exhibition, and anyone wishing to challenge it has one month from the end of that period to file an appeal for reversal before the mayor’s office. Starting December 5, unpaid receipts enter the executive period.

Source: Official Gazette of the Province of Ourense, No. September 21, 2026, section IV. Local Entities (official reference: R. 2.226).