Muíños opens the collection of the water registry for the second four-month period

The Muíños City Council has opened the collection period for the tax roll for the water distribution service and the water canon of the Xunta de Galicia corresponding to the second four-month period of 2026. The Local Government Board approved the tax roll and the announcement was published in the Official Gazette of the Province of Ourense on November 4, 2026, under file number 22/2026 and reference R. 2.546. The document is signed by the mayor, Plácido Álvarez Dobaño, in Muíños on October 20, 2026.

The purpose of the announcement is the collective notification of the tax roll to the taxpayers, a procedure provided for in article 102.3 of the General Tax Law. The receipt paid by the residents combines two concepts: the municipal tax for the water distribution service and the canon that the Xunta de Galicia passes through via the council, the management of which is based on article 49.7 of Decree 136/2012, of May 31.

As an immediate framework, the council reinforced the water supply and sanitation budget item (application 161/22101) this year with a credit supplement of 10,000 euros, up to 21,000 euros, within the budget modification file 2/2026.

Fifteen days to examine the tax roll

The tax roll is open to the public at the offices of the Muíños City Council for fifteen business days, counted from the day following the publication of the announcement in the provincial gazette. Within this period, interested parties may examine the data corresponding to them and present any claims they deem appropriate.

An appeal for reversal may be filed against the act of approval of the tax roll and the settlements it contains before the Local Government Board, which must be lodged within one month from the day following the end of the public exhibition.

Voluntary payment between November 15 and December 15

• Voluntary period: from November 15, 2026, to December 15, 2026.
• Receipts not direct-debited to bank accounts are sent by mail to the taxpayers’ addresses.
• Payment is made at the bank offices indicated on the receipt itself.
• If the receipt does not arrive by the indicated dates, the taxpayer should contact the Muíños City Council.

Enforcement, surcharges, and economic-administrative route

Once the voluntary period has passed without payment, the debts are enforceable through the enforcement procedure, with the application of the surcharges corresponding to the executive period, late-payment interest, and other applicable expenses and costs.

In the case of the water canon, the announcement warns that non-payment during the voluntary period entails direct demand from the taxpayer via the enforcement route, charged to the competent department for finance of the Xunta de Galicia. The passing through of this canon may be subject to an economic-administrative claim before the corresponding body of the Autonomous Community of Galicia within one month from the publication of the announcement in the provincial gazette.

If an appeal for reversal is filed against the census, an unfavorable resolution may be contested before the Administrative Court of Ourense within two months from the day following the notification. If one month passes without an express resolution, the appeal is understood to be rejected, and the period to pursue the contentious-administrative route becomes six months from the day following the presumed act.

The publication directly affects the subscribers to the municipal water service of Muíños, who must check the receipt and comply with payment before December 15 to avoid surcharges, interest, and the initiation of executive proceedings. The announcement also establishes the available defense channels before the council, the Xunta de Galicia, and the courts for those who disagree with the approved settlements.

Source: Official Gazette of the Province of Ourense, November 4, 2026, section IV. Local Entities (official reference: file 22/2026, R. 2.546).