The Provincial Council of Burgos expands the collection of local taxes

The Plenary of the Provincial Council of Burgos accepted on August 28, 2026, the delegation of functions for the management and collection of taxes from the City Council of Arauzo de Miel and the neighborhood councils of Quintanilla del Monte en Rioja and Villasidro, as well as the revocation of the delegations of Castrecías and Valtierra de Albacastro. The agreement, processed under file number 2026/00030410L, is published in the Official Gazette of the Province of Burgos no. 182, dated September 24, 2026, with official reference BOPBUR-2026-03985. The measure directly affects the taxpayers of these municipalities and smaller local entities.

The decision is adopted under the consolidated text of the Local Treasuries Law, approved by Royal Legislative Decree 2/2004, of March 5, in its articles 7.1 and 8.4; article 106.3 of Law 7/1985, of April 2, regulating the bases of the Local Regime; and article 8.b) of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29. The file is based on the opinion of the Treasury Information Commission of August 19, 2026, and the report of the legal technician of the Tax Management and Collection Service of July 30, 2026.

The provincial Corporation approved the matter in an ordinary vote and by unanimity of the 24 attending deputies. The announcement was signed on September 14, 2026, by the acting general secretary, Ana Isabel Rilova Palacios.

Arauzo de Miel expands the delegation

The City Council of Arauzo de Miel, by Plenary agreement of June 18, 2026, delegates to the Provincial Council the management functions of the mechanical traction vehicle tax and the collection functions of the water supply, garbage collection, and sewerage fees. The management of the mechanical traction vehicle tax will take effect from January 1, 2027.

The agreement modifies the clauses of the convention that the municipality had already signed with the Provincial Council since 2012, under identical conditions to those stipulated then. The city council justifies the expansion based on criteria of efficiency, effectiveness, and administrative sustainability, and emphasizes that the Provincial Council possesses the technical, legal, and organizational means to process enforcement proceedings and seizures, a task that is difficult for small-sized municipalities to assume.

Two neighborhood councils delegate water collection

The neighborhood councils of Quintanilla del Monte en Rioja, by agreement of April 17, 2026, and of Villasidro, by agreement of June 8, 2026, delegate the powers for the collection of the water supply fee and the executive collection of tax debts and non-tax public resources whose maturity is not periodic.

The material scope of both delegations includes:

• The collection and administrative review of the water supply fee.
• The executive collection of non-periodic tax debts unpaid during the voluntary period.
• The executive collection of non-tax public resources of non-periodic maturity.

Collection management will not be carried out for debts whose amount does not exceed three euros. The Provincial Council (Diputación) will also manage the tax registers of periodic debts that accrued on January 1, 2026.

Castrecías and Valtierra de Albacastro revoke the delegation

The Neighborhood Council of Castrecías, by agreement of April 16, 2026, and that of Valtierra de Albacastro, by agreement of March 26, 2026, revoke the delegation of the collection functions for the water supply fee. The revocation of the delegation granted to the Provincial Council for the collection management of the water supply fee will take effect from October 1, 2026.

Financing, validity, and effects

The Provincial Council will receive a fee for the collection service, regulated in Article 5 of tax ordinance no. I.1.5, approved by the Plenary on December 27, 2013. The quota is calculated by applying a percentage to the total amount collected during the voluntary period, according to this tariff:

• Up to 1,000,000 euros: 4%.
• From 1,000,001 to 2,000,000 euros: 3%.
• From 2,000,001 to 4,000,000 euros: 2.50%.
• From 4,000,001 to 5,000,000 euros: 2.25%.
• From 5,000,001 to 7,000,000 euros: 2%.
• Over 7,000,000 euros: 1.75%.

During the executive period, the Provincial Council will receive the entirety of the surcharges. The agreements will enter into force upon their publication in the official bulletin and will have a duration of four years, extendable for another four. Revocation requires reliable notification at least two months prior to December 31 and takes effect from January 1 of the following year.

The agreement is of interest to the residents of the five mentioned municipalities and smaller local entities, who from now on must direct payments, deferrals, and appeals to the Provincial Collection Service of the Provincial Council instead of their respective administrations. The delegation seeks to guarantee specialized and homogeneous tax management in entities with limited administrative capacity, while the revocations return direct control of the water fee collection to Castrecías and Valtierra de Albacastro.

Source: Official Gazette of the Province of Burgos, no. 182, of September 24, 2026, section III. Local Administration, pp. 4-20 (official reference: BOPBUR-2026-03985).