Miranda de Ebro opens the second payment period for the 2026 IBI (Property Tax)

The Miranda de Ebro City Council has set the voluntary payment period for the second installment of the Real Estate Tax (IBI) for urban properties, properties with special characteristics, and rural properties with construction value between October 1 and December 9, 2026. The announcement was signed by the acting mayor, Pablo Gómez Ibáñez, on September 4, 2026, and published in the Official Gazette of the Province of Burgos no. 177, dated September 17, 2026, with official reference BOPBUR-2026-03845.

The municipal Treasury is acting in compliance with Article 24 of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29, which requires that taxpayers be informed of the collection dates before they open. The announced period is the same for the three categories of the tax and extends, both days inclusive, until December 9, the deadline for payment without surcharge.

The Miranda council thus maintains the fiscal calendar for the year: on September 8, it already published in the same gazette (BOPBUR-2026-03720) the voluntary period for the Tax on Economic Activities, spanning from September 15 to November 20, with the same collaborating entities and the same payment methods.

Three modalities and a single calendar

The announcement covers three modalities of the real estate tax, all corresponding to the second installment of the 2026 fiscal year:

• Urban IBI, second installment.
• IBI with special characteristics, second installment.
• Rural IBI with construction value, second installment.

The collection period is common for the three categories: from October 1 to December 9, 2026, both inclusive. The measure affects all owners of real estate within the municipal district who have pending receipts for this second installment.

Collaborating entities and electronic payment

Taxpayers who do not have direct debit set up can pay the receipt before December 9 at any office of the authorized collaborating entities:

• Caixabank, S.A.
• Grupo Santander, S.A.
• BBVA, S.A.
• Kutxabank, S.A.
• Ibercaja Banco, S.A.
• Caja Viva - Caja Rural, S.C.C.

Payment via credit card, debit card, or Bizum is also accepted through the payment gateway of the city council’s electronic office, accessible at https://www.mirandadeebro.es/.

In the event of not receiving the payment document or losing it, the taxpayer may request a duplicate from the Municipal Collection office, by telephone or email, or download it directly from the electronic office.

Bank direct debit and consequences of non-payment

The city council reminds citizens of the convenience of direct debit to avoid waiting times. The procedure must be processed online, through the electronic office of the Miranda de Ebro City Council, or at the Municipal Collection department using the document enabled for this purpose.

For the direct debit to take effect during the current fiscal year, it must be processed at least two months prior to the opening of the voluntary payment period. It remains valid indefinitely unless canceled by the interested party, rejected by the depository entity, or the administration expressly declares its invalidity for a justified cause.

Once the voluntary period has elapsed, unpaid debts will be demanded through the enforcement procedure and will accrue executive period surcharges, late payment interest and, where applicable, costs, in accordance with Article 161.4 of the General Tax Law (Law 58/2003, of December 17).

The announcement directly affects thousands of receipts in the municipality and marks the last major tax deadline of the year for property owners in Miranda: those who do not pay before December 9 will see their debt increase with surcharges and interest, while direct debit or electronic payment allow compliance without the need for travel.

Source: Official Gazette of the Province of Burgos, no. 177, of September 17, 2026, section III. Local Administration, pp. 11-12 (official reference: BOPBUR-2026-03845).