The Provincial Council of Castellón will collect local taxes for Les Alqueries

The Plenary of the Provincial Council of Castellón, in an ordinary session on September 22, 2026, unanimously approved to accept the renewal and extension of the delegation carried out by the City Council of Les Alqueries to exercise the powers of management, settlement, inspection, and collection of its local taxes and other public law revenues. The same agreement renews the management entrustment of sanctioning proceedings regarding traffic and road safety. The decision is published in the Official Gazette of the Province of Castellón number 118, dated October 1, 2026, under reference 04289-2026.

The origin of the agreement and its legal basis

The Plenary of the City Council of Les Alqueries, in an ordinary session on July 30, 2026, adopted—with the favorable vote of the absolute majority of its members—the agreement for the renewal and extension of the delegation in favor of the Provincial Council of Castellón. The provincial corporation subsequently accepted it following the report of the Commission of Good Governance and Special Accounts.

The measure is supported by Article 7 of Law 7/1985, of April 2, regulating the Bases of the Local Regime, and Articles 36.1.f) and 106.3 of the same regulation, which attribute to the provincial councils the assistance in the collection management of municipalities with a population of fewer than 20,000 inhabitants. It also invokes Article 7.1 of the revised text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5, and Article 11 of Law 40/2015, of October 1, on the Legal Regime of the Public Sector, for the management entrustments.

What the Provincial Council assumes

The delegation covers the management, settlement, collection, and inspection of the main municipal taxes, including these matters:

• Real Estate Tax (IBI), including the preparation and public exhibition of the annual census.
• Tax on Economic Activities (IAE), including tax inspection.
• Mechanical Traction Vehicle Tax (IVTM).
• Municipal fees: urban waste collection and transport, sewerage, vehicle entry, and the occupation of tables and chairs.
• Executive collection of debts whose management during the voluntary period was carried out by the City Council, regardless of their accrual date.

In all cases, this includes the delivery of notifications, the issuance of collection documents, the processing of deferrals and installments, the refund of undue payments, the enforcement order, and the resolution of appeals.

Traffic sanctions and coordination

The renewed entrustment covers the comprehensive management and processing of files for traffic and road safety violations: proposal for initiation, notification of reports, opening of the evidence period, proposal for resolution, and communication to the State Administration regarding the removal of points from driving licenses. The voluntary and executive collection of sanctions is also delegated.

The City Council will enter the data from the report forms into the application of the Tax Management, Inspection, and Collection Service of the Provincial Council and will electronically submit allegations and appeals, while the Provincial Council will prepare the documents for electronic signature by the municipal bodies.

Validity, cost, and control

The delegation comes into effect upon its acceptance, with a validity of four years, renewable for another four, provided that neither party expresses otherwise before October 1st of the final year. Any modification must be communicated before October 1st of each fiscal year.

The service is compensated through the fee regulated in the Fiscal Ordinance Regulating the fee for Management, Inspection, and Collection services of the Provincial Council, and the provincial General Ordinance of Management, Inspection, and Collection applies. The amounts collected will be transferred monthly to the City Council, and the Provincial Council will render accounts at least once a year, at the close of the fiscal year. The legal defense derived from these actions is the responsibility of the Provincial Council.

The certificate of the agreement is issued by the secretary Manuel Pesudo Esteve, with the approval of the delegated deputy María Angeles Pallarés Cifre, in Castellón de la Plana on September 29, 2026.

Impact for residents

With this renewal, Les Alqueries maintains the comprehensive management of its taxes and traffic fines with the Provincial Council of Castellón, which prevents the municipality from having to assume its own collection structure. The publication in the provincial bulletin and in the Official Gazette of the Generalitat Valenciana gives general validity to the agreement and opens the period for taxpayers to know which administration processes their payments, deferrals, and claims.

Source: Official Gazette of the Province of Castellón, no. 118, of October 1, 2026, Local Administration, reference 04289-2026.