Guadalajara approves the registration of the fee for vehicle entry into public roads

The Guadalajara City Council has approved the annual registry of taxpayers for the Tax on the use of public roads and public-use land with vehicle entry or passage corresponding to the 2026 fiscal year. The announcement is published in the Official Gazette of the Province of Guadalajara number 170, dated September 4, 2026, and serves as the notification of the settlements contained therein.

The publication is carried out under Article 223.1 of Law 58/2003, of December 17, General Tax Law, and establishes the voluntary payment period in accordance with Article 62.3 of the same legal text. The document is signed by Mr. Jorge Biurrun Gaona, head of the Tax Management Body, dated September 1, 2026.

Payment Period and Direct Debit

The voluntary payment period is set between the following dates:

• Start: September 21, 2026.
• End: November 23, 2026.

The gazette reminds taxpayers of the possibility and convenience of using the bank direct debit method for the payment of the tax.

Collaborating Entities

Payment must be made at any branch of the collaborating entities listed in the announcement:

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

Appeals Regime and Surcharges

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 one month from the end of the voluntary payment period. Alternatively, an economic-administrative claim may be filed directly before the Municipal Board of Economic-Administrative Claims within the same one-month period.

Once the voluntary period has elapsed, unpaid debts will be demanded through the enforcement procedure (procedimiento de apremio) and will accrue:

• Enforcement surcharge of 20%, late payment interest and, where applicable, costs.
• Surcharge of 5% from the expiration of the voluntary period until the notification of the enforcement order.
• Reduced surcharge of 10% from the notification of the enforcement order until the end of the period established by Article 62.5 of Law 58/2003.

The registry affects the holders of vehicle accesses to public roads in the municipality, who must regularize their situation within the indicated period to avoid surcharges. The publication in the official gazette constitutes the formal notification of the settlements; therefore, taxpayers should be mindful of the payment deadlines and the available means of appeal.

Source: Official Gazette of the Province of Guadalajara, No. 170, September 4, 2026, City Councils section (official reference: document 2026_2312, verification code fa6b239b837802aee90143530ac4ad5a0753507c).