Seville publishes the driveway tax roll for fiscal year 2026.

The Seville City Council has approved the 2026 tax roll for the fee for the private use or special enjoyment of local public domain with vehicle entrances through sidewalks — the so-called driveways — and has submitted it to public inspection. The announcement, processed by the Area of Finance, Administration and Digital Transformation, is published in the Official Bulletin of the Province of Seville number 157, of Friday, August 14, 2026, with reference CVE: BOP-SE-2026-157018. Legitimate interested parties will have twenty business days, counted from the day following publication, to examine the tax roll and file appropriate claims.

The annual tax roll levies charges on the holders of vehicle access points that cross the sidewalks, thereby affecting owners of garages and parking spaces in the Sevillian capital. The public inspection will have the effect of notification of the assessments to each taxpayer, so that those who do not appear will likewise be deemed notified under the terms of the approved roll.

Where and how to consult the tax roll

The documentation may be examined during the twenty-business-day period at the Public Highway Office of the Revenue Management Department, after submitting a formal request for an appointment.

• Place: Public Highway Office, Revenue Management Department, avenida de Málaga No. 12, second floor, Metrocentro Building.
• Appointment request: corporate email viapublica@atse-sevilla.org, which will arrange the corresponding prior appointment.
• Deadline: twenty business days from the day following the publication of the announcement in the BOP of Seville (August 14, 2026).

Deadlines and appeal channels

The announcement details a ladder of appeals beginning with the optional reconsideration appeal before the Tax Agency of Seville, and continuing with the economic-administrative route once the voluntary payment period has ended.

• Reconsideration appeal (optional): before the Tax Agency of Seville, within one month from the day following the end of the public inspection.
• Economic-administrative claim: before the Economic-Administrative Court of the Seville City Council, during the month following the end of the voluntary payment period.
• Against the resolution of the reconsideration appeal: economic-administrative claim within one month from its notification, or from the negative silence once the month available to the Administration to resolve has elapsed.
• The economic-administrative claim is mandatory in order to exhaust the administrative route.

Contentious-administrative appeal and legal framework

Against the resolution of the Economic-Administrative Tribunal, an administrative contentious appeal may be filed before the Administrative Contentious Courts of Seville, within two months from notification of the express resolution or, failing this, within six months from the end of the one-year period (ordinary procedure) or six-month period (abbreviated procedure) available to the body to resolve, after which the claim shall be deemed dismissed by negative administrative silence. The processing is governed by:

• Article 14 of the Consolidated Text of the Local Government Finance Law, approved by Royal Legislative Decree 2/2004, of 5 March.
• Chapter IV of Title V of Law 58/2003, of 17 December, General Taxation Law, and its implementing regulations.
• Article 137 of Law 7/1985, of 2 April, on the Bases of Local Government.
• Regulations of the Economic-Administrative Tribunal of the Seville City Council and Article 46 of Law 29/1998, of 13 July, on the Administrative Contentious Jurisdiction.

The announcement appears signed by César Delgado Romero, deputy to the Revenue Management Directorate and head of the First Section of the Seville Tax Agency, on 11 August 2026.

The public exhibition makes the driveway register a matter of utmost relevance for owners of garages and vehicle access points in the city, who will see their assessments automatically notified if they do not act within twenty business days. Reviewing the inclusion, the data and the assigned amount within the deadline is the only way to correct errors before the register becomes final.

Source: Official Gazette of the Province of Seville, No. 157, Friday 14 August 2026, Local Administration, pp. 173-174 (official reference: BOP-SE-2026-157018).