Foz publishes the census for the beach hut tax

The Foz City Council approved, by Mayoral Decree of August 11, 2026, the tax roll for the fee for the use of beach huts corresponding to the year 2026, for a total amount of €29,400.00. The announcement is published in the Official Gazette of the Province of Lugo, number 192, on Monday, August 24, 2026, with reference R. 2259.

The tax roll is open to the public for a period of twenty business days, in accordance with article 102.3 of the General Tax Law, so that interested parties may examine it and submit any claims they deem appropriate. The publication serves as a collective notification, therefore affecting both the concessionaires and the users of the beach huts in the municipality.

Voluntary payment period

The collection procedure begins simultaneously, with the voluntary payment period running from September 2, 2026, to November 2, 2026. Once this deadline has expired without payment being made, the executive period will begin, which entails the demand for late-payment interest and surcharges under the terms of articles 26 to 28 of Law 58/2003, of December 17, General Tax Law, as well as, where applicable, the costs of the procedure, proceeding to collection via administrative enforcement.

Appeals and claims

An appeal for reversal may be filed against the assessments derived from the tax roll prior to contentious-administrative proceedings, within one month from the end of the public exhibition period, in accordance with article 14.2.c) of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law Regulating Local Treasuries. Against the express or presumed dismissal of the appeal for reversal, a contentious-administrative appeal may be filed before the bodies and in the form and deadlines determined by the law regulating this jurisdiction.

The announcement is signed by the Mayor of Foz, Francisco Cajoto Caserío, dated August 12, 2026.

Key data of the announcement

• Issuing body: Foz City Council (Mayor’s Office).
• Tax roll amount: €29,400.00.
• Public exhibition: twenty business days.
• Voluntary payment period: from September 2 to November 2, 2026.
• Official reference: R. 2259.

The exhibition of this tax roll allows taxpayers in Foz to check their assessments and regularize their situation before the executive process begins, thus avoiding surcharges and late-payment interest. Publication in the official gazette ensures the transparency of the process and the right to claim for all those affected by the fee.

Source: Official Gazette of the Province of Lugo, no. 192, August 24, 2026, Foz City Council section (official reference: R. 2259).