Guadalajara opens IAE 2026 payment for approved registrations

The Guadalajara City Council has approved the taxpayer registry for the Tax on Economic Activities (IAE) corresponding to the 2026 fiscal year, and has set the voluntary payment period between September 21 and November 23, 2026. The decision, adopted by the municipal Tax Office, has been published in the Official Gazette of the Province of Guadalajara number 163, dated August 26, 2026, and affects all businesses with economic activity in the capital.

The publication of the announcement serves as notification of the settlements contained in the registry, for the purposes provided for in article 223.1 of Law 58/2003, of December 17, General Tax Law. The tax levies the municipal quotas for the year, which include both the Municipal Tax and the Provincial Surcharge.

Payment period and means of appeal

Payment during the voluntary period extends from September 21 to November 23, 2026, in application of article 62.3 of the General Tax Law. An appeal for reversal (recurso de reposición) may be filed against the settlements prior to the economic-administrative route before the same body that issued the act, within a period of one month from the end of the voluntary period.

Alternatively, the taxpayer may directly file an economic-administrative claim before the Municipal Board of Economic-Administrative Claims within the same one-month period. If the appeal for reversal is chosen, an economic-administrative claim may also be filed within one month following its express or presumed dismissal.

Executive period and surcharges

Once the voluntary period has elapsed without the debts having been satisfied, they will be demanded through the enforcement procedure (procedimiento de apremio) and will accrue an enforcement surcharge of 20%, late payment interest and, where applicable, any costs incurred. However, reduced surcharges apply in certain cases:

• 5% surcharge when the total debt not paid during the voluntary period is satisfied before the notification of the enforcement order.
• Reduced surcharge of 10% when the total debt and the surcharge itself are satisfied once the enforcement order has been notified and before the end of the period specified in article 62.5 of Law 58/2003.

The city council reminds taxpayers of the possibility and convenience of using the direct debit method for payment.

Collaborating entities and place of payment

Payment must be made at any branch of the collaborating entities, during the public service hours established by each, accompanied by the set of forms that taxpayers will receive at their home. The authorized entities are:

• Ibercaja Banco
• CaixaBank
• BBVA
• Banco Santander
• Abanca
• Unicaja Banco
• Eurocaja Rural
• Banco Sabadell

The announcement appears signed in Guadalajara on August 24, 2026, by the director of the Tax Office, Jorge Biurrun Gaona, and incorporates the verification code a0a1f47b465cfd3afb833c655379aeb5862b9897.

The opening of the IAE (Economic Activities Tax) payment period is a mandatory requirement for the capital’s business community, which must settle its municipal fees before November 23 to avoid late payment surcharges. The approved registration ensures the legal certainty of the settlements, as it serves as an individualized notification for each taxpayer.

Source: Official Gazette of the Province of Guadalajara, No. 163, August 26, 2026, City Councils section (official reference: verification code a0a1f47b465cfd3afb833c655379aeb5862b9897).