The OPAEF opens voluntary payment for IBI and IVTM in Seville

The Provincial Body for Economic and Fiscal Assistance (OPAEF) of the Provincial Council of Seville has announced the opening of the voluntary payment period for the 2026 fiscal year receipts corresponding to the Property Tax (IBI), the Mechanical Traction Vehicle Tax (IVTM), the Economic Activities Tax (IAE), as well as fees and public prices for dozens of Sevillian municipalities. The payment period extends from September 1 to November 6, 2026, both inclusive, according to the announcement published in the Official Gazette of the Province of Seville number 161, dated August 20, 2026 (reference BOP-SE-2026-161001).

The body, which has delegated collection management competencies for these local taxes, makes the tax registers available to taxpayers for verification for one month from the start of the collection period at its Central Services, located at Alejo Fernández Street, number 13, Seville. An appeal for reversal may be filed against the public exhibition of the registers and the incorporated settlements, prior to contentious-administrative proceedings, within one month from the end of said exhibition.

Payment methods and locations

Payment can be made through several channels, both electronic and in-person:

• Through the website www.opaef.es, using a credit/debit card or BIZUM, as an electronic banking user of the collaborating entities; the limit set for payment via Bizum is 3,000 euros.
• On the websites and mobile applications of the collaborating entities and at the ATMs of Caixabank, Caja Rural del Sur, Kutxabank, Banco de Sabadell, BBVA, Unicaja, and Banco de Santander.
• At the collaborating financial entities using the payment notice letters sent to the home address: the aforementioned plus Caja Rural de Utrera.
• At the OPAEF offices, Monday to Friday from 09:00 to 13:30 hours, to request duplicates or pay by card.
• By postal order at Correos offices, subject to the payment of the current ordinary rate.

Affected taxes and municipalities

The announcement details the municipalities with delegated management to the OPAEF for each tax. The Urban IBI affects more than a hundred localities, mostly corresponding to the second half of 2026, including Aguadulce, Alcalá de Guadaíra, Camas, Carmona, Dos Hermanas, Écija, Estepa, Mairena del Aljarafe, Morón de la Frontera, Osuna, Sanlúcar La Mayor, Tomares, and Utrera. The Rural IBI and Real Estate with Special Characteristics (in Dos Hermanas, Gerena, Morón de la Frontera, Osuna, Sanlúcar La Mayor, and Utrera) follow the same calendar.

The IVTM (Vehicle Traction Tax) is collected in Carrión de los Céspedes, Herrera, Mairena del Aljar, and El Viso del Alcor. The IAE (Economic Activities Tax) extends to more than eighty municipalities, and the fees and public prices (vehicle entry, garbage collection, occupation of public roads, cemeteries, tables and chairs, among others) are detailed municipality by municipality, including the associations of Guadalquivir, Sierra Sur, Campiña 2000, Comarca de Écija, La Vega, and the Environmental Consortium of Estepa-Sierra Sur-El Peñón.

Consequences of Non-Payment

The expiration of the voluntary payment period without the amount having been paid determines the start of the executive period, with the requirement of late payment interest, surcharges of 5%, 10%, and 20%, and, where applicable, the costs of the enforcement procedure, in accordance with articles 26, 28, and 161 of Law 58/2003, of December 17, General Tax Law. The announcement warns that the collection period may be modified, and that if the notification letters show a deadline later than the one announced, the latter shall prevail as it is more favorable to the taxpayer.

The announcement is signed by Fernando Fernández Figueroa Guerrero, Secretary General of the Provincial Council of Seville, and affects all taxpayers in the province with taxes managed by the OPAEF, who must settle their receipts before November 6 to avoid surcharges.

Source: Official Gazette of the Province of Seville, number 161, August 20, 2026, Local Administration section (official reference: BOP-SE-2026-161001).