The Provincial Council presents the 2026 tax registers for IBI, IAE, and waste

The Provincial Council of León has approved, by Decree of its Presidency, the 2026 tax rolls of taxpayers for the Real Estate Tax (IBI) of rural, urban, and special characteristics nature, the Tax on Economic Activities (IAE), and the fee for the provision of domestic waste management and treatment services. The announcement is published in the Official Gazette of the Province of León number 177, dated September 16, 2026, with official reference BOP-LE-2026-177001.

The tax rolls affect the municipal councils of the province that have delegated tax and collection management to the Provincial Council, as well as the waste fee for municipalities with a population of fewer than 5,000 inhabitants and for associations of municipalities, and for assimilable waste delivered by natural and legal persons with prior authorization from the provincial institution. These are taxes of periodic collection and collective notification.

Exhibition and Consultation Period

In accordance with Article 102.3 of the General Tax Law 58/2003, of December 17, the tax rolls shall be open to the public at the Central Offices of the Tax Management, Inspection, and Collection Service of the Provincial Council for a period of one month, starting from the day following the publication of the announcement in the gazette. During this period, interested parties may examine them and, in case of disagreement, file an appeal for reversal before the Honorable President of the Provincial Council.

• Public exhibition period: one month from the day following publication.
• Appeal for reversal: one month from the end of the exhibition, before the President of the Provincial Council.
• Silence: the appeal shall be deemed dismissed if one month passes without notification of a resolution.

Contentious-Administrative Route

An appeal for contentious-administrative proceedings may be filed before the Contentious-Administrative Courts of León against the express or presumed dismissal of the appeal for reversal. The deadline is two months from the notification of the express dismissal, or six months from the date the appeal must be understood as presumed dismissed. Nevertheless, any other appeal deemed appropriate may be filed.

Affected Municipalities

The announcement lists dozens of municipal councils throughout the province, including:

• Astorga, La Bañeza, Boñar, Cacabelos, Cistierna, Fabero, Hospital de Órbigo, Mansilla de las Mulas, Pola de Gordón, Riaño, La Robla, Sahagún, Valencia de Don Juan, Villablino, Villafranca del Bierzo and Villamañán.
• Also Alija del Infantado, Benavides de Órbigo, Bercianos del Páramo, Carrizo de la Ribera, Castrocontrigo, Garrafe de Torío, Gordaliza del Pino, Onzonilla, Páramo del Sil, Posada de Valdeón, Puente Domingo Flórez, Quintana del Castillo, Valderas, Valderrueda, Vega de Espinareda, Vegaquemada and Zotes del Páramo, among others.

The announcement is signed by Santiago Dorado Cañón, delegated deputy of Finance, and by Roberto Guerrero Villadangos, head of the Tax Management and Collection Service, dated León, September 11, 2026.

Relevance for taxpayers

The publication of the census rolls opens the annual window in which taxpayers of municipalities with delegated management can verify their cadastral and economic activity data before the receipts are issued. Those who detect errors in ownership, the taxable base, or the quota have one month to challenge them, and subsequent judicial recourse if the restoration is dismissed, making this announcement a mandatory procedure to follow for property owners and business holders throughout the province.

Source: Official Gazette of the Province of León, no. 177, Wednesday, September 16, 2026, Local Administration – Provincial Councils, page 3 (official reference: BOP-LE-2026-177001).