Municipal tax and fee rolls for fiscal year 2026 published.

The Official Gazette of the Province of Zamora number 93, of 12 August 2026, publishes the collection tax rolls for the Mechanical Traction Vehicle Tax (IVTM), the Economic Activities Tax (IAE) and the 2026 municipal fees of more than two hundred municipal councils in the province. The rolls were approved by five decrees of the Presidency of the Provincial Council of Zamora dated 10 August and signed on 11 August by the president, Javier Faúndez Domínguez. The publication activates the public inspection period for the collection lists and sets the third collection of the financial year: from 7 September to 26 November 2026.

The notices, processed by the Council’s Tax Management and Collection Service, are issued by virtue of the delegation of powers granted by the municipal councils to the provincial institution and in accordance with articles 7 and 27 of the Consolidated Text of the Law Regulating Local Finances and with article 102.3 of the General Tax Law 58/2003, which allows collective notification of tax assessments by edict. Each tax roll is published in its own notice: the one for fees for several financial years, with reference R-202601986 and decrees 2026-5090, 2026-5091 and 2026-5092; the one for IAE, with reference R-202601987 and decree 2026-5089; and the one for IVTM, with reference R-202601988 and decree 2026-5088.

IVTM, IAE and fees tax rolls

IVTM 2026: among the highest-value rolls are Morales del Vino (2,839 tax bills, 131,085.72 euros), San Cristóbal de Entrevíñas (1,994 tax bills, 112,907.30), Coreses (1,957 tax bills, 97,243.49), Villaralbo (1,919 tax bills, 90,787.47) and Villalpando (1,326 tax bills, 81,843.01).
IAE 2026: notable are Muelas del Pan (8 tax bills, 357,692.57 euros), Lubián (15 tax bills, 285,904.69), Villalcampo (6 tax bills, 258,891.52), Villardiegua de la Ribera (1 tax bill, 137,781.79) and Castrogonzalo (24 tax bills, 114,018.52).
Fees: drinking water, sewerage, refuse collection, livestock passage, special uses, vehicle traffic, occupation of the public thoroughfare, cemetery and drains, for financial years between 2023 and 2026. Leading the annex are the La Guareña Commonwealth (refuse collection 2026: 5,950 tax bills, 451,844.00 euros) and the Norte-Duero Commonwealth (refuse collection 2026: 4,392 tax bills, 376,003.00).

Public inspection and appeals

Collection lists may be consulted for fifteen days from 13 August at the Tax Management and Collection Service, Plaza de Viriato, “Las Arcadas” building, in Zamora.
Inclusion in the tax roll may be challenged by means of an appeal for reconsideration before the president of the Provincial Council within one month from the end of the public exhibition.
The resolution may be challenged by means of a contentious-administrative appeal before the Contentious-Administrative Section of the Court of Instance of Zamora within two months.

Collection, direct debit and enforcement proceedings

Payment will be collected in the third collection period of fiscal year 2026, from 7 September to 26 November.
Direct-debit receipts will be sent to the bank on 5 October 2026.
Payment documents will be sent to taxpayers and, if not received, may be collected at the offices in Zamora and Benavente or at the Provincial Council’s Virtual Tax Office.
Once the payment period has expired, the debts will be pursued via the enforcement procedure, with the surcharges of the enforcement period, late payment interest and costs provided for in the LGT.

The simultaneous publication of the three tax rolls makes the Provincial Council, by delegation, the administration that manages the collection of the main taxes of virtually all the municipalities in the province. Since the announcement produces the effects of notification of the assessments, taxpayers must review their receipts and, where applicable, submit objections within the stated deadlines to avoid the enforcement surcharge.

Source: Official Gazette of the Province of Zamora, No. 93, 12 August 2026, section III. Local Administration, pp. 7, 14 and 20 (official references: R-202601986, R-202601987 and R-202601988).