Martos opens collection for 2026 IBI and IAE tax rolls

The Martos City Council (Jaén) has approved and issued for collection the tax rolls for the Property Tax (IBI) of an urban and rural nature and the Tax on Economic Activities (IAE) for the 2026 fiscal year. The decision, adopted by the Delegated Councilor for Finance, Ana Matilde Expósito Sabariego, is published in the Official Gazette of the Province of Jaén number 161, dated August 20, 2026, through three edicts (references 2026/3818, 2026/3819, and 2026/3820).

The three tax rolls were approved by resolution on August 4, 2026, and will be available for public inspection for one month at the Municipal Tax Management and Collection Service, at calle Franquera, 7, Monday to Friday from 9:00 AM to 2:00 PM. The deadline for payment during the voluntary period is the same for all three taxes: from August 24 to October 26, 2026.

Approved Tax Rolls

The collection process affects three different tax rolls, each with its own approval resolution:

Urban Property Tax (IBI) (second period) and Real Estate with Special Characteristics, approved by Resolution 22594/2026 (edict 2026/3818).
Rural Property Tax (IBI) for the 2026 fiscal year, approved by Resolution 2594/2026 (edict 2026/3819).
Tax on Economic Activities (IAE) for the 2026 fiscal year, approved by Resolution 2594/2026 (edict 2026/3820).

In the case of the urban IBI, the second period comprises fifty percent of the annual quota.

How and Where to Pay

Receipts can be collected at the Municipal Management and Collection Service (calle Franquera, 7) and paid at any banking entity collaborating with the City Council, using legal tender or another form of payment approved by the Ministry of Economy and Finance. For the IAE, notification personnel will distribute the receipts to the taxpayer’s tax domicile, although this does not constitute an individual notification.

Taxpayers with direct debit will have the receipt charged to their account on October 26, 2026.
Once the voluntary period has elapsed, debts will be demanded through the enforcement procedure (procedimiento de apremio), including surcharges, late payment interest, and, where applicable, costs.

Appeals and Notification

In accordance with Art. 14.2 of RDL 2/2004, of March 5, interested parties may file a request for reversal (recurso de reposición) before the Delegated Councilor for Finance within one month from the end of the public exhibition, prior to pursuing the contentious-administrative route. According to Art. 102.3 of the General Tax Law, the edict serves as a collective notification of the assessments, which are considered notified at the end of the public exhibition period.

The simultaneous collection of the three tax rolls affects all taxpayers in the municipality, including owners of urban and rural properties as well as holders of economic activities. Meeting the voluntary deadline avoids late payment surcharges; therefore, residents of Martos are recommended to collect and pay their receipts before October 26, 2026.

Source: Official Gazette of the Province of Jaén, number 161, August 20, 2026, Local Administration, pp. 12879-12884 (official references: 2026/3818, 2026/3819 and 2026/3820).