Valdemoro lifts exceptional tax measures following May's cyberattack

The Valdemoro City Council nullifies, effective from September 24, 2026, the exceptional local tax measures adopted as a result of the cyberattack suffered by the municipality on May 5, 2026. The decision is formalized through Mayoral Decree number 2026/2541, dated October 1, 2026, signed by the mayor-president David Conde Rodríguez, and is published in the Official Gazette of the Community of Madrid (BOCM) number 244, dated October 13, 2026, within section III of Local Administration.

The origin of the measure dates back to May 5, 2026, when a serious technical incident resulting from a cyberattack affected the normal operation of municipal infrastructures and applications. According to the decree, the incident damaged to varying degrees the communication systems, management applications, telematic services, the electronic office, and other tools necessary for the processing of administrative and tax procedures. Given the impossibility of guaranteeing the ordinary operation of certain services, Mayoral Decree no. E_2026 35, dated June 11, published in BOCM number 150, dated June 26, established exceptional measures to protect the rights of taxpayers.

Those measures included deadline extensions, specific rules on tax procedures, direct debits, self-assessments, and exceptional means of payment and processing, and were to remain in effect as long as the technical circumstances preventing the normal operation of the systems persisted. The new decree is based on the first additional provision of Law 39/2015, of October 1, and its article 32.5, which expressly contemplates the scenario of a cyberattack, as well as Law 58/2003, of December 17, General Tax Law, Royal Legislative Decree 2/2004, of March 5, and article 21 of Law 7/1985, of April 2.

End of the incident and reference date

The decree declares that, for administrative purposes, the situation that prompted the exceptional measures ended on September 24, 2026, the day on which the near-total restoration of the municipal computer systems and technical means occurred. The only exception is the files relating to the settlement of the Tax on Construction, Installations and Works (ICIO) dated prior to September 24, 2026.

As of that date, the measures for suspension, extension, or enablement of extraordinary processing and payment means adopted by the June decree as a direct consequence of the technical incident are nullified.

Deadlines, self-assessments, and direct debits

The text details the return to the ordinary regime on several fronts:

• Extended deadlines or those subject to specific measures maintain the effects that legally correspond to them during the period in which they were in force.
• As of September 24, deadlines are once again governed by the applicable regulations and by the extensions validly agreed upon during the incident.
• In management, collection, inspection, sanction, and tax review procedures, the effects on the calculation of deadlines will be those derived from Law 58/2003 and the measures of decree E_2026 35, except for the ICIO.
• The prescription regime for the rights of the Administration and the tax obligors will continue to be governed by articles 66 and following of Law 58/2003, also with the exception of the ICIO.
• The ordinary management regime for direct debits and periodically collected taxes is restored, in accordance with the tax ordinances and the municipal tax calendar.
• Ordinary means of submission and payment of self-assessments are restored, although those with a specific extension will continue to be subject to it until its completion.
• Exceptional means of payment or processing enabled exclusively by the technical incident are hereby voided.

Preserved effects and dissemination

The lifting of these measures does not affect the rights, obligations, applications, payments, self-assessments, or administrative actions validly produced during the validity of the measures, which retain their legal effects. The decree orders its publication in the BOCM, on the notice board of edicts, and on the municipal electronic office, by virtue of article 45 of Law 39/2015, and its transfer to the Tax Management, Collection, Treasury, IT, and Electronic Administration services.

The return to the ordinary regime restores certainty for the taxpayers of Valdemoro regarding deadlines and procedures, which as of September 24, 2026, are once again calculated according to general rules, without this nullifying the extensions already granted or the payments and applications made during the IT emergency.

Source: Official Gazette of the Community of Madrid, no. 244, of October 13, 2026, section III (Local Administration), pp. 429-431 (official reference: BOCM-20261013-94).