Melilla displays the waste tax registers for the entire 2026 fiscal year

The Ministry of Finance of the Autonomous City of Melilla has approved the tax registers or rolls for the fee for the provision of domestic waste collection services corresponding to the four quarters of the 2026 fiscal year and is submitting them for public exhibition for fifteen days. The four resolutions, dated September 23, 2026, are published in the Official Gazette of the Autonomous City of Melilla (BOME) number 6417, of September 25, 2026, on pages 4830 to 4834.

The head of the Ministry of Finance approved the registers through four orders registered in the Official Book of Resolutions of the Ministry under numbers 2026003718, 2026003719, 2026003720, and 2026003721. The exhibition 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.

The announcements are signed by the Director General of Public Revenues, María Ángeles Quevedo Fernández, and their publication serves as collective notification to the taxpayers, thereby reaching all taxpayers in the city.

Four orders, four quarters

• Order No. 3718, of September 23, 2026 (reference BOME-A-2026-1068): register for the fourth quarter of 2026, p. 4830.
• Order No. 3719 (reference BOME-A-2026-1069): register for the third quarter of 2026, p. 4832.
• Order No. 3720 (reference BOME-A-2026-1070): register for the second quarter of 2026, p. 4833.
• Order No. 3721 (reference BOME-A-2026-1071): register for the first quarter of 2026, p. 4834.

Fifteen days to examine and appeal

The register will remain available to interested parties for fifteen days, counting from the day following the publication of the announcement in the BOME. During this period, interested parties may examine the register at the municipal offices located at Avenida Duquesa de la Victoria 21 Bajo, 52004 Melilla, and submit any allegations they deem appropriate.

Voluntary payment and direct debit

The voluntary payment period began on August 17, 2026, and ends on December 18, 2026, in accordance with the Tax Calendar of the Autonomous City of Melilla. The direct debit date for bank authorizations will be October 2, 2026. Payment may be made:

• At the automated payment machines of the Autonomous City of Melilla.
• At any authorized branch of BBVA, CaixaBank, Unicaja, Banco Santander, Banco Sabadell, and Cajamar.
• By transfer to account ES45-01824220-84-0200007001, indicating NIF and reference.
• At the electronic office (www.melilla.es) and through the mobile application “Tributos Melilla”.
• By direct debit or any other means provided for in the General Tax Ordinance of the Autonomous City of Melilla.

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

Appeals against assessments

Against the acts of approval of the registers and the assessments they contain, interested parties may file an appeal for reversal, prior to contentious-administrative proceedings, before the head of the corresponding body of the Autonomous City within one month from the day following the end of the public exhibition period. Filing such an appeal does not suspend said acts, in accordance with Royal Legislative Decree 2/2004, the consolidated text of the Law Regulating Local Treasuries.

The simultaneous publication of the four quarters regularizes the annual billing of the domestic waste tax in Melilla in a single instance and establishes a single payment calendar: taxpayers with direct debit will see the charge on October 2 and have until December 18 for voluntary payment, while any discrepancy with the assessment must be channeled through the reversal process.

Source: Official Gazette of the Autonomous City of Melilla (BOME), No. 6417, of September 25, 2026, Section I, pp. 4830-4834 (official references: BOME-A-2026-1068, BOME-A-2026-1069, BOME-A-2026-1070, and BOME-A-2026-1071).