The Provincial Council of Córdoba publishes the updated collection ordinance

The Official Gazette of the Province of Córdoba publishes this Friday, September 18, 2026, the full consolidated text of the General Ordinance for the Management, Inspection, and Collection of Public Law Revenue of the Provincial Council of Córdoba. The document incorporates the modifications approved by the Corporation’s Plenary on July 15, 2026, which became final as no claims were filed. The publication, with reference BOP-A-2026-3161, occupies pages 13373 to 13439 of issue 181.

The ordinance regulates the management, inspection, and collection of all provincial public law revenue and also applies to local entities in the province that have delegated those competencies to the Provincial Council, as well as collection functions assumed by agreement with other public entities. Its articles are structured into a Preliminary Title and four titles—General Provisions, Rules relating to tax management, Tax Inspection and sanctioning power, and Collection—comprising 161 articles.

The provisional agreements were made public through announcement no. 2026-2528, inserted in BOP no. 137 on July 17, 2026. After the period specified in article 17.1 of the Recast Text of the Law regulating Local Treasuries passed without claims, they were definitively adopted in accordance with article 17.3, and the text of the modifications was published in BOP no. 177 on September 14, 2026. The consolidated text is electronically signed in Córdoba, on September 16, 2026, by the Delegated Councilor for Finance, Ana Rosa Ruz Carpio.

Seventeen modified precepts

The Plenary introduced changes in seventeen modifications affecting articles 16, 26, 54, 72, 74, 76.c, 105, 113, 116, 120, 133.1, 140.4, 142.2, 143, 154, 160.3 and 160.5.c, and 161.2.d. Among these, the compensation for cooperation service expenses, tax benefits, electronic notifications, and the refund regime stand out.

• Compensation for city councils with more than 20,000 inhabitants: 3.5% of the amount collected during the voluntary period and an additional 0.5% if there is an open office in the municipality.
• Municipalities of up to 20,000 inhabitants: 4% during the voluntary period and an additional 0.75% with an open office.
• Tax benefits: shall take effect from the tax period following the application.
• Electronic notifications: electronic office and Single Enabled Electronic Address (DEHú).

Minimum thresholds and installments

The regulation sets minimum amounts to avoid disproportionate actions in the collection management.

• Ex officio refund of undue payments: only if they exceed 12 euros.
• Rejection of charges during the voluntary period: debts of up to 4 euros in principal.
• Rejection of charges during the executive period: up to 12 euros or less than six months until the statute of limitations expires.
• No paper communication for grouped payments that do not exceed 6 euros.
• Automatic installment plan for urban IBI (Property Tax) and waste: from 60 euros accumulated per entity and concept, in two installments of 50% and four months of delay.
• Monthly installment payments: not less than 60 euros.
• Execution limited to debts of up to 500 euros in principal.

Payment methods and execution

Article 133.1 expands the accepted payment methods: legal tender, check, bank transfer, account charge via payment gateway, POS or Bizum, direct debit, and postal order through Correos Pay, in addition to any other authorized by the Presidency of the Body.

In the enforcement process, the sale of real estate requires offers of at least 40% of the bidding price, a threshold that rises to 50% if the property constitutes the primary residence. A declaration of bankruptcy shall be sufficient upon proving the death of the debtor when the outstanding debt does not exceed 500 euros.

The ordinance enters into force on the day of its final publication in the Official Gazette of the Province and shall apply until its modification or repeal, with a transitional provision that applies the new text to pending files when it is more favorable to the interested party. It affects all taxpayers and entities subject to taxes and other public law revenues managed by the Provincial Council through the Institute for Cooperation with Local Finance.

Source: Official Gazette of the Province of Córdoba, no. 181, September 18, 2026, section VI - Local Administration, page 13373 (official reference: BOP-A-2026-3161).