Treasury rectifies the waste tax and postpones charges to 2027

The Ministry of Finance of the Autonomous City of Melilla has rectified a clerical error in the four announcements regarding the tax register for the domestic waste collection service for 2026, published in BOME No. 6417, dated September 25, 2026. The account debit for direct debits, erroneously set for October 2, 2026, is moved to April, June, August, and October 2027. The correction is published in the Official Gazette of the Autonomous City of Melilla No. 6418, dated September 29, 2026, with references BOME-A-2026-1083, BOME-A-2026-1084, BOME-A-2026-1085, and BOME-A-2026-1086.

The four original announcements corresponded to the registers for the first, second, third, and fourth quarters of 2026, approved by the Ministry of Finance orders No. 3718, 3719, 3720, and 3721, all dated September 23, 2026, and published in BOME No. 6417. In all four texts, the same erroneous phrase was repeated: “The account debit date for direct debits shall be October 2, 2026.”

The rectification is based on Article 109.2 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations, which empowers administrative bodies to correct clerical, factual, or arithmetic errors in their acts at any time. The four rectifying announcements bear the signature of María Ángeles Quevedo Fernández, Director General of Public Revenue, and are dated in Melilla on September 28, 2026.

The four corrected dates

• First quarter of 2026 (BOME-A-2026-1083, p. 4871): the charge is moved to April 02, 2027.
• Second quarter of 2026 (BOME-A-2026-1084, p. 4872): the charge is moved to June 04, 2027.
• Third quarter of 2026 (BOME-A-2026-1085, p. 4873): the charge is moved to August 06, 2027.
• Fourth quarter of 2026 (BOME-A-2026-1086, p. 4874): the charge is moved to October 01, 2027.

In all four cases, section “Third” of the rectification maintains the rest of the announcement in its own terms, meaning that neither the amounts nor the conditions of the register are altered. The correction affects only the account debit date for direct debits.

Public exhibition and voluntary period

The registers remain available to interested parties for a period of fifteen days, counting from the day following the publication of the announcement in the Official Gazette of the Autonomous City of Melilla, at the offices located at Avenida Duquesa de la Victoria 21 Bajo, 52004 Melilla, where any deemed appropriate allegations may be filed. The publication of the announcement serves as collective notification to the taxpayers.

According to the original announcements, the voluntary payment period began on August 17, 2026, and ends on December 18, 2026, in accordance with the Fiscal Calendar of the Autonomous City of Melilla for the current fiscal year. The new direct debit dates, all located in 2027, therefore fall outside of that voluntary period.

Payment methods and appeals

The payment of the fee can be made through the following means:

• Automated payment machines of the Autonomous City of Melilla.
• Authorized branches of BBVA, Caixabank, Unicaja, Banco Santander, Banco Sabadell, and Cajamar.
• Bank transfer to account ES45-01824220-84-0200007001, indicating NIF and reference.
• Electronic office of the Autonomous City of Melilla (www.melilla.es) and the mobile application “Tributos Melilla”.
• Direct debit and any other means provided for in the General Fiscal Ordinance of the Autonomous City of Melilla.

An appeal for reversal may be filed against the acts of approval of the registers and the settlements they contain, prior to contentious-administrative proceedings, before the head of the corresponding body of the Autonomous City of Melilla within one month from the day following the end of the public exhibition, without its filing suspending said acts. Once the voluntary payment period has elapsed without payment being made, debts will be demanded through the enforcement procedure, with surcharges for the executive period, late payment interest and, where applicable, costs.

The rectification prevents households in Melilla included in the register from suffering a direct debit charge on October 2, 2026, which the Administration itself had erroneously set, and shifts the collection of the four quarters of 2026 throughout 2027. Taxpayers with direct debit must take into account that the receipts will not be charged on the dates initially announced, but on the four new dates published by the Ministry of Finance.

Source: Official Gazette of the Autonomous City of Melilla (BOME), no. 6418, of September 29, 2026, section I, pp. 4871-4874 (official reference: BOME-A-2026-1083 to BOME-A-2026-1086).