Friol approves the registries for Home Assistance and the Business Nursery

The Local Government Board of Friol approved the rolls of public prices for the provision of the Home Help Service and the Business Incubator corresponding to the month of July 2026, according to the announcement published in the Official Gazette of the Province of Lugo (no. 204, of September 7, 2026). The publication opens a period of 20 days for taxpayers to examine the rolls and submit any claims they deem appropriate.

The announcement, signed on September 1, 2026, by the mayor-president, José Ángel Santos Sánchez, serves as a collective notification under Article 102 of the General Tax Law.

Approved Amounts

The roll for the Home Help Service, approved in the session of August 10, amounts to a total of 6,279.35 euros. For its part, the roll for the Business Incubator, approved in the session of August 31, has a taxable base of 273.36 euros, plus VAT of 57.41 euros, making a total of 330.77 euros.

• Home Help Service: 6,279.35 € (session of August 10).
• Business Incubator: 273.36 € base + 57.41 € VAT = 330.77 € (session of August 31).

Claim Periods and Appeals

In accordance with Article 83.2 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations, taxpayers have a period of 20 days from the publication in the gazette to examine the rolls and submit claims. If no claim is filed, the rolls shall be considered final.

• Claim period: 20 days from publication in the BOP.
• Appeal for reversal: one month, before the mayor-president, pursuant to Article 14.2.c of the TRLRHL.
• Contentious-administrative appeal: against the express or presumed resolution of the appeal for reversal.

Collection and Executive Period

The collection during the voluntary period, for both the Home Help Service and the Business Incubator rolls, will take place within a period of two months starting from the end of the public exhibition period. Once this period has elapsed, the executive period will begin, which determines the requirement for late-payment interest and corresponding surcharges, under the terms of Articles 26 to 28 of Law 58/2023, of December 17, General Tax Law, as well as, where applicable, the costs of the enforcement procedure.

Collection via administrative enforcement will be carried out through the Provincial Collection Service of the Provincial Council of Lugo. Direct debit receipts will be sent to the respective entities for charging to the accounts or IBANs designated by the taxpayers.

Relevance for Users

The publication of these registers directly affects the users of social and business services of the Friol council, who must be attentive to the claim and payment deadlines to avoid entering the executive period and the application of surcharges. The announcement guarantees transparency in the management of municipal public prices and the right of taxpayers to review their settlements.

Source: Official Gazette of the Province of Lugo, no. 204, September 7, 2026, Friol Council section (official reference: R. 2367).