The Provincial Council of Córdoba definitively approves the collection ordinance

The Plenary of the Provincial Council of Córdoba has definitively approved the modification of the General Ordinance for the management, inspection, and collection of Public Law revenues of the Provincial Council of Córdoba. The decision is published in the Official Gazette of the Province of Córdoba, number 177, dated September 14, 2026, pages 13069 to 13074, with the official reference BOP-A-2026-3103.

The process began with the initial approval of the agreements by the Plenary in an ordinary session held on July 15, 2026. The announcement of public exhibition was inserted in BOP number 137, dated July 17, 2026, under announcement no. 2026-2528, so that interested parties could submit claims.

Definitive approval without claims

After the period provided for in article 17.1 of the Recast Text of the Law regulating Local Treasuries elapsed without any claims being submitted, the agreements were definitively adopted in accordance with paragraphs 3 and 4 of article 17 of the same legal text. The document, electronically signed in Córdoba on September 10, 2026, by the Deputy Delegate of Finance, Ana Rosa Ruz Carpio, incorporates the full text of the 17 approved modifications.

Minimum thresholds and refunds

The reform introduces criteria of efficiency and proportionality in collection management, with new economic thresholds:

• The ex officio refund of undue or improper revenues will only be processed when the amount exceeds 12 euros, unless compensation with outstanding debt is appropriate.
• The Treasury will reject debt charges from other entities lower than 4 euros during the voluntary period and 12 euros during the executive period.
• Paper communications for payment during the voluntary period will not be issued when the grouped amount does not exceed 6 euros.
• Recalculations of installments will not be communicated when the variation in debt is less than 12 euros.

Installments and payment methods

In the Property Tax of an urban nature and in the Non-Tax Public Patrimonial Provision for the Integrated Management of Urban Solid Waste, direct-debited debts reaching 60 euros per entity and concept may be collected in two installments of 50 percent, without interest and with a minimum delay of four months. Monthly installment quotas may not be less than 60 euros, extendable up to 75 percent of the ordinary maximum in exceptional circumstances.

Article 133.1 expands the accepted means of payment, which include legal tender, check, bank transfer, account charge via payment gateway, POS or Bizum, direct debit, and postal order through Correos Pay. In the enforcement process, for debts of up to 500 euros, execution actions are limited, and the sale of real estate will only accept offers equal to or greater than 40 percent of the bidding price, or 50 percent when it concerns the primary residence.

Relevance for taxpayers

The ordinance, which affects all taxpayers in the province, modernizes the relationship with the collecting administration by promoting electronic notification through the Single Enabled Electronic Address (DEHú) and by setting thresholds that prevent disproportionate actions for small debts. Upon its entry into force, citizens and local entities will see simplified procedures for the payment, refund, and installment of their obligations with the Provincial Council.

Source: Official Gazette of the Province of Córdoba, no. 177, September 14, 2026, section VI - Local Administration, pp. 13069-13074 (official reference: BOP-A-2026-3103).