Villaescusa de Roa sets the annual garbage collection fee at 50 euros

The Villaescusa de Roa City Council has made final the modification of the fiscal ordinance regulating the waste collection tax for the 2026 fiscal year, as no claims were filed during the public exhibition period. The agreement is published in the Official Gazette of the Province of Burgos number 169, dated September 7, 2026, under reference BOPBUR-2026-03687.

The final approval occurs in accordance with the provisions of article 17.3 of Royal Legislative Decree 2/2004, of March 5, which approves the consolidated text of the Local Finance Law. The ordinance was modified by the Municipal Plenary in the session of May 20, 2026, and enters into force as of that same date.

Fixed quota and taxable event

The main novelty of the regulation is the establishment of a fixed tax quota of 50 euros per year per property, regardless of the type of dwelling or premises. The quota is irreducible and corresponds to one calendar year.

The taxable event consists of the provision of the mandatory reception service for the collection of household waste and urban solid waste from dwellings, accommodations, and premises where industrial, commercial, professional, artistic, and service activities are carried out. Industrial-type waste, construction debris, human waste, and contaminated, corrosive, or hazardous materials are excluded.

Taxpayers and bonuses

The contributing taxpayers are the natural or legal persons who occupy or use the dwellings and premises where the service is provided, whether as owner, usufructuary, tenant, or precarious occupant. The owner acts as a substitute for the taxpayer and may pass the quotas on to the users.

• The tax accrues on the first day of each calendar year, with monthly prorating in the first fiscal year.
• Taxpayers must register in the tax roll within thirty business days from the first accrual.
• The city council may grant bonuses of 5% on the quota at the request of interested parties who prove the specified situations.
• No exemptions are contemplated other than those provided for in regulations with the rank of law.

Appeals and validity

Against the final approval agreement, interested parties may file a contentious-administrative appeal before the Contentious-Administrative Chamber of the High Court of Justice of Castilla y León within two months of publication. The document was signed on August 25, 2026, by the mayor, Jesús Martínez Bombín.

The ordinance will take effect from May 20, 2026, and will remain in force until the city council approves its modification or repeal. With this fixed fee, the municipality guarantees the funding of the waste collection service for all taxpayers, who must assume an annual payment of 50 euros per property.

Source: Official Gazette of the Province of Burgos, no. 169, September 7, 2026, section III. Local Administration, pgs. 12-15 (official reference: BOPBUR-2026-03687).