The Provincial Council opens voluntary payment of fees for the second semester

The Provincial Council of León, through its Tax Management, Inspection, and Collection Service, has opened the voluntary payment period for taxes and other public law credits corresponding to the second half of 2026. The payment period runs from October 30 to December 30, both inclusive, according to the announcement published in the Official Gazette of the Province of León no. 207, dated October 30, 2026 (official reference BOP-LE-2026-207001). The edict, signed by the delegated deputy for Finance, Santiago Dorado Cañón, and the treasurer María del Sol Miguélez Rueda, constitutes collective notification for all affected taxpayers.

Legal framework and scope of notification

The announcement is based on Article 24.1 of the General Collection Regulations and Article 102.3 of the General Tax Law 58/2003, of December 17, as it concerns taxes collected periodically by receipt. Therefore, the publication of the edict in the official gazette is considered valid notification of the voluntary period: not receiving the collection document or payment notice at home will not justify the failure to make the payment within the deadline.

The announcement affects taxpayers of the local entities of the province included in the list by collection districts. For this semester, the list is brief:

• Astorga: permanent fords and cemeteries for 2026.
• Reyero: 2026 fees.
• Matallana de Torio: sewerage and garbage for 2026.

Where and how to pay

Non-direct debit receipts can be paid at the offices of the collaborating deposit entities listed on the back of the collection documents sent by mail. They are as follows:

• España-Duero-Unicaja Banco and Abanca.
• Banco Santander, BBVA, and Caja Rural de Zamora.
• Banco Sabadell Herrero, Cajamar, and Caixabank.

The payment document only has a liberating character once validated by the collaborating entity; if the notice has not been received or has been lost, a duplicate can be obtained at any of the Provincial Council’s collection offices. The districts are Astorga (calle El Pozo, 2), Cistierna (plaza del Ayuntamiento, 1), and León (Edificio Torreón, plaza de Regla, 5), all with office hours from 9 a.m. to 2 p.m.

The Virtual Tax Office (https://tributos.dipuleon.es) allows users to consult and modify data, set up direct debits, download receipts, and pay by card (MasterCard, Eurocard, Visa-classic, Visa-electron, Visa-gold) at no cost to the taxpayer, with access via digital certificate, electronic DNI, or Cl@ve, or simply with a NIF. Payments can also be made through the electronic banking of the agreed entities, and inquiries can be sent to recaudacion.gestion@dipuleon.es.

Surcharges if not paid on time

The day after the voluntary deadline expires, the executive period begins, which entails the demand for late-payment interest and the surcharges provided for in Articles 26 and 28 of the General Tax Law, and, where applicable, the costs of the enforcement procedure. If the debt is satisfied before receiving the order initiating the enforcement, the surcharge is 5 per 100, pursuant to Article 28.2 of the same regulation. The Provincial Council also recommends setting up direct debits through credit institutions, according to Article 25.2 of the General Collection Regulations.

The calendar is relevant for the residents of the three included municipalities: the deadline of December 30 coincides with the final stretch of the year, and any pending receipt that remains overdue will increase the cost of its settlement with surcharges and interest. Anyone with doubts regarding the amount or the concept can verify it in the Virtual Tax Office before going to the bank.

Source: Official Gazette of the Province of León, no. 207, October 30, 2026, section I (Local Administration), pp. 4-6 (official reference: BOP-LE-2026-207001).