The Provincial Council moves the voluntary tax payment deadline forward to December 1st

The Provincial Council of Burgos has rectified the collection announcement for various taxes and has moved forward the end of the voluntary payment period from December 5 to December 1, 2026. The correction is published in the Official Gazette of the Province of Burgos No. 193, dated October 9, 2026, with the official reference BOPBUR-2026-04354, and is signed by the president of the institution, Borja Suárez Pedrosa. The change affects all taxpayers in the municipalities that have delegated or entrusted the collection management of their taxes to the Provincial Council.

The original announcement had been published on October 1, 2026, in the Official Gazette of the Province of Burgos No. 187, pages 4 to 19, with the reference BOPBUR-2026-04153, and set the voluntary collection period between October 1 and December 5, 2026, both inclusive. According to the now-corrected text, the error was located in the determination of the end date of the voluntary period, specifically on page 4, first paragraph, of the original announcement.

The rectification is signed by the Tax Management and Collection Service of the Provincial Council of Burgos, the same body that processes the collection of taxes for the city councils that have delegated this competence to it. The document is dated October 1, 2026, although its effective publication in the provincial gazette occurred on October 9.

What the rectification says exactly

The official text reproduces the affected paragraph in its erroneous version and its correct version:

• Where it said: the period between October 1 and December 5, 2026, both inclusive.
• It should say: the period between October 1 and December 1, 2026, both inclusive.

The rest of the collection announcement, including the related taxes, payment methods, and warnings regarding the enforcement procedure, remains unchanged. The rectification is therefore limited to the closing date of the voluntary payment deadline, which is shortened by four days compared to what was initially published.

The taxes and affected municipalities

The voluntary collection period includes the following local taxes:

• Water supply fee.
• Garbage collection fee.
• Driveway access fee (vados).
• Street market fee.
• Livestock transit fee.
• Municipal cemetery fee.
• Dog ownership fee.
• Rolling and towing fee.
• Public road occupation fee.
• Leases of rural properties.
• Irrigators.

The list attached to the announcement details the included city councils and the fiscal year subject to collection for each, with references combining the 2025 fiscal year, the 2026 fiscal year, and the first semester of 2026 depending on the municipality and the tax. Collection is carried out only regarding the city councils that have delegated or entrusted the collection management of these taxes to the Provincial Council.

How and where to pay

The announcement maintains the previously established payment methods:

• Deposit at any office of the collaborating entities: BBVA, Ibercaja, Caja Viva, and Banco Santander.
• Online payment through the Taxpayer Virtual Office (https://registro.diputaciondeburgos.es/sta), without the need for an electronic ID or personal digital certificate.
• Accepted cards: Mastercard, Eurocard, and Visa.

The Provincial Council recommends that taxpayers use the direct debit system. Account charges for direct debited receipts were made on October 5, 2026, and direct debit orders formalized from the start of the voluntary payment period will take effect in the following fiscal year.

Notice regarding the enforcement procedure

In accordance with Article 24 of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29, the announcement warns that, once the payment deadline has passed, debts will be demanded through the enforcement procedure. This will entail the corresponding executive and enforcement surcharges, late payment interest, and any procedural costs incurred.

The advancement of the voluntary period closing date reduces the window available to pay without surcharges by four days; therefore, taxpayers in the affected municipalities must take note of the new deadline of December 1, 2026, and not December 5, which appeared in the announcement published on October 1. Those who have set up direct debit do not need to take any further action, while others must anticipate payment to avoid the opening of the executive period.

Source: Official Gazette of the Province of Burgos, no. 193, of October 9, 2026, III. Local Administration, page 6 (official reference: BOPBUR-2026-04354).