Melilla sets the 2027 tax calendar with a 5% bonus

The Ministry of Finance of the Autonomous City of Melilla has established the 2027 tax calendar through Order No. 4500, dated November 4, 2026, which determines the voluntary payment periods for municipal taxes and fees for the next fiscal year. The announcement is published in the Official Gazette of the Autonomous City of Melilla (BOME) No. 6429, dated November 6, 2026 (BOME-A-2026-1238), with the deadlines coming into effect starting in January.

Competence corresponds to the Minister of Finance in accordance with the Statute of Autonomy and Royal Legislative Decree 2/2004, which approves the Revised Text of the Law Regulating Local Treasuries, and the distribution established by the Decree on the Distribution of Competencies among Ministries (Extraordinary BOME No. 54, dated July 31, 2023). Order No. 4500, registered under number 2026004500 and processed under file 34821/2026, complies with Article 169 of the General Tax Ordinance of the Autonomous City of Melilla, which requires the approval by resolution of a calendar containing the name of each tax, its period, the start and end dates for voluntary payment, and the date for the execution of direct debits.

The calendar also incorporates the mandatory warnings: once the voluntary period has expired, debts will be demanded through the enforcement procedure, with executive period surcharges, late payment interest, and, where applicable, costs.

IBI, IVTM, IAE and municipal levies

The Real Estate Tax (IBI) for urban properties is paid in two installments: the first, from April 1 to July 30, 2027, with the account charge on July 2; the second, from August 2 to December 1, with the direct debit on November 5. The Mechanical Traction Vehicle Tax (IVTM) is collected in a single annual period from March 1 to June 1, with the charge on May 7.

The remaining annual categories share dates:

Rural IBI-BICES: from August 16 to December 17, 2027, with direct debit on October 8.
IAE (Economic Activities Tax): from August 16 to December 17, 2027, with direct debit on October 8.
Municipal levies: from August 16 to December 17, 2027, with direct debit on October 8.

The levies include the fee for vehicle entry via sidewalks and parking reservations, and the fee for the occupation of public-use land with tables, chairs, and platforms for profit-making purposes.

Water, waste, and monthly fees

The water supply is split by calendar quarters, with a one-year lag for the first two receipts: the third quarter of 2026 is collected from March 15 to June 11, and the fourth, from June 14 to September 10. Already charging to 2027, the first quarter runs from September 13 to December 10 (charge on December 3) and the second, from December 13 to March 10, 2028 (charge on March 3).

Domestic and industrial waste is divided into four quarters that share the same period, from December 13, 2027, to December 7, 2028, and differ only in the direct debit date: April 2, June 4, August 6, and October 1, 2028.

Monthly fees—markets, street vending, rentals, kiosks, and service exploitation—open two months prior to the accrual month: January, from January 25 to March 31; February, from February 22 to April 30; March, from March 29 to May 31; April, from April 26 to June 30, and so on until December, whose period runs from December 27, 2027, to February 29, 2028.

Direct Debit, 5% Bonus, and Payment Channels

Taxpayers with direct debit payments may benefit from a 5% bonus on the quota, under the terms of Article 74 of the General Fiscal Ordinance. Direct debit can be formalized at the Taxpayer Service Office of the Ministry of Finance, at the Network of Citizen Information and Service Offices, in the citizen’s folder of the electronic office, or directly at the banking entity.

Payments may be made through the following channels:

Automated payment machines of the Autonomous City distributed throughout its offices.
Any authorized branch of collaborating financial entities.
Bank transfer to account ES45 0182-4220-84-0200007001, indicating NIF and reference.
Electronic office (www.melilla.es) and the “Tributos Melilla” mobile application.

Modifications, Enforcement, and Appeals

The order specifies that modifications to the calendar may only be approved through new collection periods issued by the same body and with sufficient justification, and no extensions will be permitted except in exceptional circumstances. Collection notices will be published collectively in accordance with Article 24 of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29. Against this act, which exhausts the administrative route, an optional appeal for reversal may be filed within one month before the Ministry itself and, subsequently, a contentious-administrative appeal before the Contentious-Administrative Courts of Melilla within two months.

The calendar affects all taxpayers in the city and companies with activity in Melilla, providing them with twelve months’ notice to plan the treasury of their tax payments and take advantage of the direct debit bonus. Dates that coincide with a non-working day will be moved to the next working day, according to the final note of the announcement.

Source: Official Gazette of the Autonomous City of Melilla (BOME), No. 6429, of November 6, 2026, Ministry of Finance, pp. 5430-5432 (official reference: BOME-A-2026-1238).