Melilla displays the census for the September market tax

The Ministry of Finance of the Autonomous City of Melilla has approved and released for public exhibition the tax roll for the monthly market services fee corresponding to the month of September of the 2026 fiscal year. The order, signed on August 31, 2026, is published in the Official Gazette of the Autonomous City of Melilla (BOME) number 6411, dated September 4, 2026, and affects the merchants of the city’s markets.

The announcement, identified by reference BOME-A-2026-994, serves as collective notification to the taxpayers, such that publication in the gazette is equivalent to the individual notification of each assessment.

Public exhibition and allegations

In accordance with Article 102.3 of Law 58/2003, General Taxation Law, and Article 24 of Royal Decree 939/2005, which approves the General Collection Regulations, the tax roll will remain available to interested parties for a period of fifteen days, starting from the day following the publication of the announcement.

During this period, affected parties may examine the tax roll and submit any allegations they deem appropriate at the municipal offices located at Avenida Duquesa de la Victoria 21 Bajo, 52004 (Melilla).

Voluntary payment period

The voluntary payment period will begin on September 28, 2026, and end on November 30, 2026, in accordance with the deadlines of the Tax Calendar of the Autonomous City of Melilla for the current fiscal year. Payment can be made through several means:

• At the automated payment machines of the Autonomous City of Melilla.
• At authorized branches of collaborating financial institutions: BBVA, CAIXABANK, UNICAJA, BANCO SANTANDER, BANCO SABADELL, and CAJAMAR.
• Via bank transfer to account ES45-0182-4220-84-0200007001, indicating NIF and reference.
• Through the electronic office of the Autonomous City of Melilla (www.melilla.es).
• Via the mobile application “Tributos Melilla”.
• Through direct debit.

Those who opt for the direct debit of periodic receipts will see the charge on their account on November 6, 2026, according to the current tax calendar.

Appeals and enforcement proceedings

Once the voluntary period has elapsed without payment having been made, the debts will be demanded through the enforcement procedure (procedimiento de apremio), including the executive period surcharges provided for in Article 28 of the General Taxation Law, late payment interest and, where applicable, any costs incurred.

Against the acts of approval of the registers and the assessments contained therein, interested parties may file an appeal for reversal, prior to a contentious-administrative appeal, before the head of the corresponding body of the Autonomous City of Melilla, within a period of one month from the day following the end of the public exhibition period, without its filing suspending said acts. The order is signed by the Director General of Public Revenues, María Ángeles Quevedo Fernández.

The publication of this register allows the merchants of the Melilla markets to know their monthly quota in advance and regularize their tax situation within the voluntary period, avoiding surcharges and the enforcement procedure.

Source: Official Gazette of the Autonomous City of Melilla, no. 6411, September 4, 2026, page 4592 (official reference: BOME-A-2026-994).