León notifies the 2026 tax and public price registers

The León City Council has opened the voluntary payment period for the 2026 tax and public price registers, with deadlines extending until December 21. The collective notification is published in the Official Gazette of the Province of León no. 197, dated October 16, 2026, under reference BOP-LE-2026-197005, following the approval of the registers by decrees of the Delegate Councilor for Finance and Economic Promotion dated September 4 and October 8, 2026.

The registers were approved through respective decrees of the Mr. Delegate Councilor for Finance and Economic Promotion of the León City Council, dated September 4, 2026, and October 8, 2026. The publication of the announcement in the provincial gazette complies with the provisions of Article 102.3 of the General Tax Law 58/2003, of December 17, which allows for the collective notification of settlements via an announcement in the official provincial gazette.

Interested parties may examine the registers at the Revenue Management Service of the León City Council, where they will remain on display until the last day of the voluntary payment period. The records contain personal data protected by Organic Law 3/2018, of December 5, such that each taxpayer may only consult the record relating to their own tax debt.

Three voluntary payment calendars

The announcement establishes three different voluntary periods depending on the concept:

• Domestic Waste Collection, Industrial Waste Collection, Kiosks, Towing, Driveways (Vados), and Occupation of soil, subsoil, and airspace: from October 20 to December 21, 2026, both inclusive. The account charge for direct debit receipts will take place on November 20, 2026.
• Food Market, Virgen del Camino Elderly Residence, Parking at the National Livestock Market, Rental of Municipal Premises, and Home Care (CAD): from September 10 to November 10, 2026, both inclusive. The account charge will be made on October 13, 2026.
• Food Market, Virgen del Camino Elderly Residence, Parking at the National Livestock Market, Rental of Municipal Premises, Home Care (CAD), Nursery Schools, Trade Center Courses, and Music School: from October 14 to December 14, 2026, both inclusive. The account charge will take place on November 10, 2026.

Collaborating entities and payment methods

Payment must be made by presenting the copy of the receipt sent by mail to the taxpayer’s address at any of the collaborating collection entities:

• ABANCA, Banco Sabadell, Banco Santander, BBVA, CaixaBank, Cajamar, Caja Laboral, Caja Rural de Zamora, Ibercaja, Kutxabank, and Unicaja Banco.

Payment may also be made at Correos (Post Offices), upon payment of the corresponding fee. If the payment document has not been received or has been lost, the taxpayer must appear in person at the Municipal Collection Office (Recaudación Municipal), at Avenida Ordoño II nº 10, first floor, from 9:00 to 14:00, Monday to Friday, where a duplicate will be issued. Likewise, payment can be made online through the municipal electronic office, in the “Virtual Tax Office” section.

Appeals and executive period

Once the voluntary payment period has expired without the debt having been satisfied, the amount will be demanded via the enforcement procedure (vía de apremio), including the applicable executive period surcharges, late payment interest until the date of payment, and any resulting costs.

Against the approval agreements, which are not final in the administrative process, an appeal for reversal (recurso de reposición) may be filed before the body that issued them within one month starting from the day following the end of the respective public exhibition periods, in accordance with Article 14.2 c) of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. If one month passes without receiving notification of a resolution, the appeal shall be deemed dismissed, and the corresponding contentious-administrative appeal may be filed before the Contentious-Administrative Court of León within the six-month period indicated in Article 46 of Law 29/1998, of July 13, regulating the Contentious-Administrative Jurisdiction. The announcement is signed by the General Secretary of the León City Council.

The publication affects all taxpayers in the capital and users of municipal services subject to a fee or public price, who have staggered calendars depending on the concept and several payment methods to avoid the executive period surcharge. The public exhibition of the registers and the opening of the one-month period to appeal mark the formal start of the 2026 municipal collection campaign.

Source: Official Gazette of the Province of León, no. 197, of October 16, 2026, Local Administration, p. 25 (official reference: BOP-LE-2026-197005).