Leiro opens the period to claim the 2026 IAE census

The Leiro City Council published this Monday, October 19, in the Official Gazette of the Province of Ourense the collective notification of the tax roll for the tax on economic activities (IAE) corresponding to the 2026 fiscal year. The tax roll was approved by agreement on September 22, 2026, by the council’s Local Government Board and remains open to the public for fifteen business days. The edict, signed by Mayor Francisco José Fernández Pérez, appears in section IV, Local Entities, with the official reference R. 2.456.

The publication complies with article 102.3 of Law 58/2003, of December 17, the general tax law, which allows for the collective notification of periodically collected taxes through the exhibition of the tax roll. The fifteen-business-day period begins to count from the day following the publication of the edict in the BOP and on the Council’s edict board, simultaneously in both formats.

Fifteen business days to consult the tax roll

During this period, the tax roll will be available to interested parties at the offices of the Leiro City Council, where the inclusion, exclusion, or the amount assigned to each activity can be examined. The public exhibition serves, precisely, as the method of collective notification of the settlements incorporated into the tax roll.

The procedure affects the entirety of the municipality’s business fabric, both companies and self-employed workers subject to the tax, who must verify that the data of their activity and the resulting quota coincide with those registered by the local administration.

Appeal for reversal before the Local Government Board

Against the act of approval of the tax roll and against the settlements incorporated into it, taxpayers and other interested parties may file an appeal for reversal before the council’s Local Government Board. The appeal is regulated in article 14 of Legislative Royal Decree 2/2004, of March 5, which approves the consolidated text of the Law regulating local treasuries.

• Submission deadline: one month counting from the day following the end of the public exhibition of the tax roll.
• Competent body: the Local Government Board of the Leiro City Council.
• Subsequent route: contentious-administrative appeal before the competent Contentious-Administrative Court, within two months from the day following the notification of the resolution.
• Administrative silence: if there is no resolution within one month from the submission of the appeal for reversal, it is understood to be dismissed with the effects provided for in the common administrative procedure law.

The edict reminds that, if they consider it convenient, interested parties may exercise any other appeal they deem appropriate.

From the AEAT registration to the municipal tax roll

With this Monday’s publication, a sequence closes that began last October 14, when the same city council announced the public exhibition of the 2026 IAE registry prepared by the State Tax Administration Agency (AEAT), in compliance with article 3 of Royal Decree 243/1995, of February 17. In that procedure, lasting fifteen business days, allegations regarding inclusions, exclusions, or alterations of data were directed to the Provincial Delegation of Ourense of the AEAT, through an appeal for reversal, or directly to the Regional Economic-Administrative Court of Galicia via economic-administrative channels.

Now the step is different: the state census of activities is no longer being discussed, but rather the already approved municipal register and the quotas derived from it, the challenge of which corresponds to the city council itself.

Impact for taxpayers

The calendar marks two key dates for businesses and freelancers in Leiro: the end of the fifteen business days of exhibition and, one month after that closing, the deadline to appeal. Letting these deadlines pass makes the register final and opens the collection process, meaning that any error in the heading, the declared area, or the quota will be difficult to correct later without resorting to a more costly procedure.

Source: Official Gazette of the Province of Ourense, October 19, 2026, section IV. Local Entities (official reference: R. 2.456).