The Provincial Council begins collection for the fourth period of 2026

The Provincial Council of Castellón has published in the Official Provincial Gazette (number 105, of September 1, 2026) the collective notification and collection announcement for the 4th payment period of 2026, corresponding to the Tax on Economic Activities (IAE) and various municipal fees. The voluntary payment period extends from September 15 to November 16, and the debit for direct debit receipts will take place on October 5.

The announcement, with official reference 03887-2026-U, was issued by the Provincial Service of Management, Inspection, and Collection of the Council and electronically signed in Castelló de la Plana on August 31, 2026.

Tax rolls open to the public

The approved tax rolls shall be open to the public for one month, starting from the day following the publication of the announcement, in accordance with articles 18 and 19 of the General Ordinance for the Management, Inspection, and Collection of Public Law Income of the Provincial Council of Castellón. During this period, interested parties may examine them and, if applicable, file an appeal for reversal against the assessments within one month from the end of the exhibition period, without prejudice to other appeals they deem appropriate.

The legal basis is supported by article 102.3 of Law 58/2003, General Tax Law, regarding the collective notification of taxes collected periodically by receipt, and article 14 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004.

Affected municipalities and taxes

The collection covers dozens of municipalities in the province, where IAE receipts are issued and, in many cases, fees such as drinking water supply, waste, sewerage, driveways, cemetery, or occupation of public roads. Included localities include:

• Aín, Albocàsser, Alcalà de Xivert, Alcudia de Veo, and Alfondeguilla (IAE and fees).
• Almenara, Morella, and Castellnovo (IAE and 50% of urban IBI/IBICES).
• Culla, La Llosa, and Sant Mateu (IAE and rural IBI).
• Moncofa (rural IBI) and Canet lo Roig (IAE and tax on luxury expenses).
• Numerous municipalities of the Alto Palancia Association (waste for premises with activity), such as Algimia de Almonacid, Altura, Azuébar, Segorbe, or Viver.

Payment methods and direct debit

Payment of the receipts may be made through CAJAMAR, CAJAS RURALES, Banco Santander, CaixaBank, BBVA, and Sabadell, according to the teller hours of each entity, or online on the page of the Provincial Service of Management, Inspection, and Collection (pagos.recaudacion.dipcas.es). Payment documents will be sent to the tax addresses of taxpayers who have not set up a direct debit; those who have will see the charge in their account on October 5.

The announcement warns that, once the voluntary payment period has elapsed without the amount being paid, the executive period begins, which entails the accrual of surcharges, late payment interest and, where applicable, costs, in accordance with articles 28 and 161 of Law 58/2003.

Relevance for taxpayers

The publication affects virtually all taxpayers in the province who pay taxes on economic activities or municipal fees managed by the Provincial Council. Knowing the collection calendar—from September 15 to November 16, with direct debit on October 5—is essential to avoid the executive period surcharge and to plan the payment of the receipts.

Source: Official Gazette of the Province of Castellón, number 105, of September 1, 2026, Local Administration section (official reference: 03887-2026-U).