Ourense Provincial Council: 30 days to appeal the waste tax

The Provincial Council of Ourense has initially approved the modification of the Fiscal Ordinance regulating the provincial tax for the provision of the delegated intermunicipal service of collection, transport, and treatment of local competence waste. The agreement was adopted by the Provincial Corporation in the session of October 30, 2026, and is published in the BOP of Ourense on November 3, 2026, now open for public information for 30 business days.

The announcement, signed by president Luis Menor Pérez and registered under number R. 2.623, subjects the agreement to the procedure provided for in article 17 of Legislative Royal Decree 2/2004, of March 5, which approves the revised text of the Law regulating local finances. The regulation affects the tax received by the provincial institution for providing, under a delegated competence regime and on an intermunicipal basis, the services of collection, transport, and treatment of local competence waste.

The approval took place in a plenary session with a heavier fiscal load: on the same day, the Corporation gave initial green light to file number 9/2026 for the modification of budgetary credits (R. 2.622), consisting of credit supplements, extraordinary credits, and the modification of annex IV of the execution bases of the current budget, financed by higher collected revenues. That file is open to the public for 15 business days, half the period now opening for the waste tax.

The public exhibition procedure

Following the publication in the provincial bulletin, any interested person may examine the file and present the claims they deem appropriate. The calendar and channels established in the announcement are as follows:

• Deadline: thirty (30) business days of public information.
• Publicity of the agreement: insertion of announcements in the BOP of Ourense, on the electronic headquarters of the Provincial Council of Ourense, and in one of the newspapers with the widest circulation in the province.
• Standing: all interested persons, who may formulate claims within the aforementioned period.
• Competent body to resolve them: the Plenary of the Provincial Corporation, through a final approval agreement.

The modification directly affects the local entities of the province that have delegated the management of local competence waste to the Council through the intermunicipal service, as the ordinance regulates the tax applied to them for that service.

What happens if there are no allegations

The announcement is explicit regarding the scenario without claims: if none are presented within the deadline, the initial approval agreement will become final without the need for an express plenary agreement. That is, the wording approved on October 30 would be automatically consolidated at the end of the exhibition period, without an additional vote by the Plenary.

Otherwise, if claims are filed, they must be resolved by the Plenary of the Provincial Corporation through the corresponding final approval agreement, which opens a second phase of political decision regarding the text of the tax.

Regulatory framework

The processing is based on Article 17 of Royal Legislative Decree 2/2004, of March 5, the regulation that governs the procedure for the approval and modification of tax ordinances and local taxes. Under this framework, the initial approval does not close the text: it opens it to an exhibition period which is, in practice, the only opportunity for allegations before the ordinance is definitively approved.

The announcement is dated Ourense, October 30, 2026, and bears the signature of the president of the provincial institution.

The relevance of the news lies in the calendar: the councils adhered to the intermunicipal service and the taxpayers who finance it have 30 business days, counted from the publication in the bulletin, to review and challenge the modification of the tax before it becomes final, with no margin for a new hearing procedure.

Source: BOP of Ourense, November 3, 2026, section I. Provincial Deputation of Ourense (official reference: R. 2.623, edict 353140).