Vilar de Barrio opens the IAE 2026 application period from October 1 to December 4

The City Council of Vilar de Barrio has approved the collection list corresponding to the tax on economic activities (IAE) for 2026, according to the announcement published in the Official Gazette of the Province of Ourense on September 29, 2026, in section IV. Local Entities (reference R. 2.214). The voluntary payment period is set from October 1 to December 4, 2026. The act bears the signature of the mayor, Manuel Conde Gómez.

Public exhibition and voluntary payment

Following the publication of the announcement, a one-month information period is opened during which the tax list will be available to interested parties at the office of the City Council of Vilar de Barrio. Regarding collection, the official calendar is as follows:

• Start of the voluntary period: October 1, 2026.
• End of the voluntary period: December 4, 2026.
• Consultation of the collection list: City Council office, for one month from publication.

The reference regulation for the management of the tax is the General Collection Regulation, approved by Royal Decree 939/2005, of July 29.

Forms and means of payment

Receipts that are not direct-debited to bank accounts will be sent by mail to the taxpayers’ addresses, so that they can be paid at the banking offices indicated in each document. If they are not received by the indicated dates, the obligated parties must contact Catoure S.L., at Noriega Varela street, no. 6, in Ourense.

The accepted means of payment are those established in articles 33 to 41 of the General Collection Regulation (Royal Decree 939/2005, of July 29).

Appeals and warnings

Against the act of approval of the register and the liquidations incorporated therein, the following may be filed:

• Appeal for reversal before the mayor, within a period of one month counting from the day following the end of the public exhibition period of the register.
• Contentious-administrative appeal, within a period of two months before the Contentious-Administrative Court of Ourense.

Both avenues cannot be pursued simultaneously. The announcement further warns that, once the voluntary payment period has elapsed, debts will be demanded through the enforcement procedure, with payment of the corresponding surcharge, late-payment interest and, where applicable, any costs incurred. Not receiving the payment document does not exempt the obligation to pay it within the fixed voluntary period, and it will be the taxpayer’s responsibility to request it if they do not receive it.

The publication affects all entrepreneurs and professionals with economic activity in the municipality, who now have two months to regularize the tax without surcharges. Anyone with doubts regarding the receipt may consult the list at the municipal office during the month following the publication of the announcement.

Source: Official Gazette of the Province of Ourense, September 29, 2026, section IV. Local Entities (official reference: R. 2.214).