The OAR opens voluntary fee collection for 43 municipalities

The Autonomous Body for Tax Collection and Management (OAR) of the Provincial Council of Badajoz has opened, from October 12, 2026, to January 19, 2027, both inclusive, the voluntary payment period for fee receipts and other local public law revenues for 43 municipalities and approximately twenty supra-municipal entities in the province. The measure is published in the Official Gazette of the Province of Badajoz No. 201, dated October 20, 2026, in announcement 4137/2026, signed by the head of the Tax Management Service, Gambeta Mayo Jacinta. The text includes the collection announcement and the public exhibition of the tax rolls corresponding to the 2026 fiscal year.

The announcement is framed within the Local Administration section of the gazette and affects the public entities that have delegated their collection management to the provincial body. The regulatory basis is section 2-b of Article 24 of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29, published in the BOE on September 2, 2005, which mandates the announcement of collection during the voluntary period. During this period, taxpayers may pay without any surcharge at deposit entities with a service provision agreement, pursuant to Article 22, section c), of the same regulation.

A calendar with linked deadlines

• October 12, 2026: first day of the voluntary payment period.
• October 21, 2026: start of the debiting of direct debit receipts.
• January 19, 2027: last day of the voluntary period, inclusive.
• One month from the first day of payment: period for the public exhibition of the tax rolls.
• One month from the day following the end of the exhibition: deadline for the appeal for reversal.
• Two months from the notification of the resolution: deadline for the contentious-administrative appeal.

More than a hundred concepts in 43 municipalities

The list of entities includes 43 city councils, eleven entities from the La Serena Association of Municipalities, eight from the Tentudía Association of Municipalities, six from the Cíjara Association of Municipalities, and two irrigation communities, the Guadiana Irrigation Community and the Canal de Orellana Irrigation Community. Among the municipalities are Almendralejo, Mérida, Don Benito, Villanueva de la Serena, Zafra, Villafranca de los Barros, Olivenza, Jerez de los Caballeros, Fregenal de la Sierra, Hornachos, Llerena, Castuera, and Montijo, among others.

The concepts subject to collection cover:

• Urban solid waste collection fee, with quarterly, semi-annual, bimonthly, or annual periodicity as applicable.
• Occupation of public roads in the forms of street markets, terraces, kiosks and stalls, and fairs.
• Supply markets and administrative concessions.
• Educational services: nursery schools, music schools, language schools, and popular university.
• Care services: home care and day centers.
• Sewerage, wastewater treatment, and canon.
• Vehicle entry and permanent driveway access, rental of municipal urban estates, plots and family gardens, and sports services.

Nine deposit entities and seventeen offices

Payment can be made by presenting the notice received at home at the counter or ATM of Abanca, Ibercaja, Caixabank, Caja Rural de Extremadura, Caja Almendralejo, Banca Pueyo, BBVA, Banco Santander, and Unicaja Banco. Electronic payment is also possible via online banking, through the OAR website with a credit or debit card, and through the Virtual Office using an electronic ID, digital certificate, or cl@ve.

In-person assistance requires a prior appointment via the toll-free number 900 21 07 21, while the taxpayer telephone line is 924 21 07 00. The regional offices are located in 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.

Published registers and appeal process

The registers were approved by agreement of the Head of the Tax Management Service on October 5 and will be displayed for one month starting from the first day of payment at the OAR central services, in the regional collection offices, and in the town hall of each municipality. This display serves as the collective notification of the settlements, under article 102.3 of the General Tax Law.

Register data will only be provided to the taxpayer or their accredited representative, according to Organic Law 3/2018, of December 5. An appeal for reversal may be filed against the settlements before the Head of the Tax Management Service within one month, in accordance with article 14 of Legislative Royal Decree 2/2004, of March 5; the contentious-administrative route is open before the Contentious-Administrative Court of Badajoz. Settlements from the Mérida City Council are excluded from this general rule. The appeal does not halt collection unless suspension is requested.

Surcharges after the deadline closes

After January 19, 2027, the executive period will open, which will determine the requirement for late payment interest, executive period surcharges and, where applicable, the costs of the enforcement procedure, in accordance with Article 161 of the General Tax Law. The OAR also recommends direct debit as a payment method, pursuant to Article 38 of the General Collection Regulations.

The opening of this calendar affects thousands of periodic receipts—waste, markets, terraces, and social and educational services—whose settlement depends on the Provincial Council and not on the city councils; therefore, taxpayers in these 43 municipalities and supra-municipal entities must check the payment notice and, if applicable, the census displayed before January 19 to avoid the surcharge.

Source: Official Gazette of the Province of Badajoz, No. 201, October 20, 2026, Local Administration, p. 2 (official reference: announcement 4137/2026).