The Provincial Council of Zamora initially approves the general tax collection ordinance

The Plenary of the Provincial Council of Zamora initially approved, in an ordinary session on October 2, 2026, the General Ordinance for the Management, Collection, and Inspection of Taxes and Other Legal Income. The agreement is now published in the Official Gazette of the Province of Zamora number 124, dated October 21, 2026, within section III. Local Administration, under the official reference R-202602421. The announcement opens a period of 30 business days to submit claims and suggestions regarding the text.

The file is processed by the Treasury Service of the provincial institution, and the announcement appears signed in Zamora on October 16, 2026, by the president, Javier Faúndez Domínguez. The regulation is designed as a single text: it organizes the management, collection, and inspection of taxes and other public law income managed by provincial services into a single regulatory body.

The initial approval is subject to public consultation in compliance with articles 49 and 70.2 of Law 7/1985, of April 2, Regulating the Bases of the Local Regime; article 56 of Royal Legislative Decree 781/1986, of April 18, which approves the Revised Text of the legal provisions in force regarding the Local Regime; and article 17 of Law 39/1988, of December 28, regulating Local Treasuries.

Thirty business days to file objections

The public consultation period is 30 business days and is counted from the day following the insertion of the announcement in the Official Gazette of the Province, that is, from October 22, 2026. During this period, any interested party may submit any claims and suggestions they deem appropriate.

The text warns of a relevant effect for taxpayers: if no claims or suggestions are submitted, the agreement will be definitively adopted, meaning the initial approval will become final without the need for a new plenary pronouncement.

Where to consult the file

The complete file can be examined in person at the Treasury of the Provincial Council of Zamora. Additionally, and in any case, the document will be available to interested parties on the electronic office of the Council, through its transparency portal.

The delegation model ordered by the regulation

The ordinance affects taxpayers of municipalities that have delegated the management and collection of their taxes to the Provincial Council. The scope of this delegation, as stated in the agreements published by the institution, includes:

• Issue the enforcement order on receipts and resolve appeals against said act, including the settlement of surcharges for the executive period.
• Calculate late payment interest on all debts where applicable.
• Receive and safeguard debt guarantees or waive them, and order the establishment of special mortgages.
• Issue procedure derivation agreements and perform expert reports and valuations of seized assets.
• Authorize and preside over auctions, agree to the suspension of the procedure, and enter into third-party claims of ownership and priority rights.
• Grant or deny deferrals and installment plans and perform debt offsets.
• Notify the interested party of the acts of the enforcement procedure and, if not possible, publish them in the official bulletins.

Castrogonzalo, in the same plenary session

The session on October 2 was not limited to the ordinance. The Plenary also adopted, with 24 votes in favor, none against, and one abstention, the express acceptance of the delegation from the City Council of Castrogonzalo for the collection management via executive proceedings of File 92/2022, a sanctioning file for violation of the ordinance on discharges and wastewater treatment. That agreement, published under reference R-202602431, establishes that the economic consideration for the delegated functions shall be that established at any given time in the corresponding General Collection Ordinance.

The new ordinance thus reaches the public exhibition stage as the centerpiece of the provincial collection system: it sets the rules of the game for the city councils that entrust the Provincial Council with the collection of their taxes and for the residents of those municipalities, who will have approximately one and a half months to review the text and file objections before it is definitively approved.

Source: Official Gazette of the Province of Zamora, no. 124, October 21, 2026, section III. Local Administration (official reference: R-202602421).