Serradilla collects the home care assistance fee for the second two-month period

The Serradilla City Council has approved the tax rolls and collection lists for the home care service fee corresponding to the second bimester of 2026 and has opened the voluntary payment period, which will extend until October 19, 2026. The decision, adopted by Mayor’s Resolution No. 2026-0674 of April 10, 2026, has been made public via an announcement in the Official Gazette of the Province of Cáceres (No. 0161, of August 24, 2026).

The measure affects all users of the municipality’s home care service, who may consult their settlements on the council’s notice board during the public exhibition period.

Collective Notification and Public Information

The tax rolls are displayed to the public on the Serradilla City Council notice board for a period of fifteen business days, under the terms of Article 102.3 of the General Tax Law 58/2003, of December 17. During this period, interested parties may submit any observations, allegations, or claims they deem appropriate.

An administrative appeal for reversal (recurso de reposición) may be filed against the act of approval of the tax rolls and the settlements contained therein before the Mayor’s Office within one month from the day following the end of the public exhibition period, in accordance with Article 14 of the consolidated text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5.

Voluntary Payment Period

In accordance with Article 62.3 of Law 58/2003, the voluntary payment of the home care service fee for the second bimester of 2026 will proceed under the following conditions:

• Location: Serradilla.
• Collection Office: Serradilla City Council.
• Hours: from 09:00 to 14:00.
• Voluntary payment period: from 08/18/2026 to 10/19/2026.
• Account debit date: 09/10/2026.

Taxpayers who have received the payment notice may pay it by presenting it at the collection office or at the offices of the collaborating entities in collection management as per Article 9 of the General Collection Regulations. Those who have not received the notice may pay at the collection office within the established hours and period.

Consequences of Non-Payment

Once the voluntary payment period has elapsed without the debt being satisfied, the executive period will begin, in accordance with Articles 26, 28, and 161 of Law 58/2003, which will result in the requirement of late payment interest, applicable surcharges, and, where appropriate, the costs of the enforcement procedure.

The announcement is signed by the mayor, Francisco Javier Sánchez Vega, dated August 18, 2026. The publication allows the residents of Serradilla to know their tax obligations in advance and to exercise their rights to appeal and recourse within the legal deadlines, thereby avoiding surcharges derived from executive collection.

Source: Official Gazette of the Province of Cáceres, no. 0161, August 24, 2026, Section I - Local Administration, pág. 19663-19664 (official reference: CVE BOP-2026-4000).