Melilla publishes the census for the 2026 gasoline dispenser tax

The Ministry of Finance of the Autonomous City of Melilla has approved the tax register or census for the tax on the occupation of the subsoil, soil, and airspace of public roads with gasoline dispensers and similar devices corresponding to the 2026 fiscal year. The order, registered under number 2026003248, is published in the Official Gazette of the Autonomous City of Melilla number 6409, dated August 28, 2026, and directly affects service stations and operators with dispensers installed on public domain.

The measure is adopted by means of Order No. 3248, of August 25, 2026, signed by the Director General of Public Revenues, María Ángeles Quevedo Fernández, and is supported by Article 102.3 of Law 58/2003, General Tax Law, and Article 24 of Royal Decree 939/2005, which approves the General Collection Regulations.

Public exhibition and allegations

The register remains available to interested parties for a period of fifteen days, counting from the day following the publication of the announcement in the gazette. During this period, taxpayers may examine it and submit any allegations they deem appropriate.

• Place of examination: municipal offices at Avenida Duquesa de la Victoria 21 Bajo, 52004 (Melilla).
• The publication of the announcement serves as collective notification to the taxpayers, in accordance with the General Tax Law and the General Collection Regulations.

Voluntary payment period

The voluntary payment period begins on August 17, 2026, and ends on December 18, 2026, in accordance with the Tax Calendar of the Autonomous City of Melilla for the current fiscal year. The account charge date for direct debits will be October 2, 2026.

Payment can be made through several means:

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

Once the voluntary period has elapsed without payment having been made, the debts will be demanded through the enforcement procedure, with the surcharges of the executive period under Article 28 of the General Tax Law, late payment interest and, where applicable, any costs incurred.

Appeals

Against the acts of approval of the tax registers and the assessments contained therein, interested parties may file an appeal for reversal (recurso de reposición), prior to a contentious-administrative appeal, before the head of the corresponding body of the Autonomous City of Melilla. The deadline is one month starting from the day following the end of the public exhibition period, and its filing shall not suspend the acts, in accordance with Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law Regulating Local Treasuries.

The publication of this register is of particular relevance for service stations and pump operators in the city, who must verify their inclusion in the registry, submit allegations within fifteen days, and make voluntary payment before December 18 to avoid the surcharge of the executive period.

Source: Official Gazette of the Autonomous City of Melilla, number 6409, August 28, 2026, p. 4540 (official reference: BOME-A-2026-981).