Palafrugell and the Tax Agency of Catalonia finalize a 2026-2029 tax agreement.

The Tax Agency of Catalonia (ATC) and the City Council of Palafrugell have signed a collaboration agreement on tax matters for the period 2026-2029, the publicity of which was made effective through Resolution ECF/2714/2026, of 22 July, published in DOGC no. 9722, of 4 August 2026. The agreement, signed electronically on 9, 10 and 14 July, establishes a cooperation framework affecting the tax management and fiscal data of the municipality’s taxpayers and debtors.

The agreement falls within the collaboration regime between the Generalitat’s tax administration and local bodies provided for in Article 204.1 of the Statute of Autonomy of Catalonia and Articles 121-2 and 122-9 of the Catalan Tax Code (Law 17/2017). On behalf of the ATC, it was signed by Antoni Fernández Pérez, president of the Agency and secretary of Finance, appointed by Decree 194/2025; on the municipal side, by the mayor Laura Millán Morales, with the assistance of the secretary Josep Rovira i Jofre. The signing was approved by the Local Government Board on 16 April and ratified by the Plenary on 26 May 2026, and the publication resolution was issued by the director of the ATC, Andreu Navas Amenós, on 22 July.

A framework with five areas of collaboration

The document, administrative in nature and excluded from public sector contract legislation, is non-remunerated and defines five areas of action on which the parties may articulate cooperation:

• the single tax window (FUT), a network of citizen service offices integrated into Tributs de Catalunya;
• collection in executive period of tax revenues and other public law revenues;
• the disposal of seized assets by auction, through the BOE auction portal;
• the exchange of data of tax significance for the control of fraud and tax delinquency;
• the training of staff in public finance and financial and tax law.

Initial adherence: data and training

According to Annex II of the agreement, the initial adherence of the City Council of Palafrugell is specified in two areas: the exchange of data of tax significance and training. This entails the mutual supply of tax information between the ATC and the council, with the confidential nature established by Article 95 of the General Tax Law and the General Data Protection Regulation, with the ATC acting as data processor.

The remaining areas — including the executive collection of debts and auctions of seized assets — are provided for within the framework of the agreement and may be activated during its term, including any extension, through the adherence form in Annex III, with prior authorisation from the municipal governing body.

Four extendable years and a monitoring committee

The duration of the agreement is four years and may be extended, by unanimous agreement of the parties, for up to four additional years. A Monitoring Committee, made up of three representatives from each party, will meet at least once a year to oversee the fulfilment of the objectives and agree on extensions, modifications or technical protocols.

The agreement does not transfer ownership of municipal powers: the local authority retains its status as holder, while the ATC acts as managing entity when it materially assumes the provision of the service. Disputes fall under the administrative contentious chamber of the High Court of Justice of Catalonia, and the text must also be published on the Transparency Portal.

The agreement registers Palafrugell in the network of entities adhering to Tributs de Catalunya, the collaboration space promoted by the ATC and the four Catalan provincial councils since the 2012 framework agreement. For the municipality’s taxpayers and debtors, the exchange of data strengthens the control of fraud and delinquency, and the open door to executive collection and auctions anticipates more effective management of municipal debts in the coming years.

Source: Diari Oficial de la Generalitat de Catalunya (DOGC), No. 9722, of 4 August 2026, Announcements section (Department of Economy and Finance), pp. 1-34 (official reference: Resolution ECF/2714/2026, of 22 July).