Guadalajara approves the May and June tax for the Mercado de Abastos

The Guadalajara City Council has approved the taxpayer rolls for the Supply Market Service Provision Fee corresponding to the months of May and June 2026. The publication of the announcement in the Official Gazette of the Province of Guadalajara number 158, dated August 19, 2026, serves as notification of the settlements contained therein, as provided for in Article 223.1 of the General Tax Law 58/2003, of December 17.

The announcement, signed on August 17, 2026, by the head of the Tax Management Body, Jorge Biurrun Gaona, sets the voluntary payment period between September 7 and November 9, 2026, in application of Article 62.3 of the aforementioned law. The measure affects all stalls in the municipal market.

Period and Method of Payment

Payment during the voluntary period may be made from Monday to Friday, between 9:00 AM and 2:00 PM, at any of the authorized collaborating entities. The City Council reminds taxpayers of the convenience of using direct debit for the payment of the fee.

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

Appeals Regime and Surcharges

An appeal for reversal 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, also within a period of one month.

Once the voluntary period has elapsed without payment, debts will be demanded through the enforcement procedure and will accrue:

• Enforcement surcharge of 20%, plus 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 specified in Article 62.5 of Law 58/2003.

Relevance for Taxpayers

The publication of these rolls marks the beginning of the collection of the fee taxing the provision of services at the capital’s Supply Market, a recurring income for the municipal coffers. Stallholders must make payment within the specified period to avoid enforcement proceedings and associated surcharges, and they have the right of appeal to challenge the settlements if they deem it appropriate.

Source: Official Gazette of the Province of Guadalajara, No. 158, August 19, 2026, City Councils section (official reference: document 2026_2201).