Villamediana opens the collection of the 2026 IAE in the voluntary period

The Villamediana de Iregua City Council has announced the opening of the voluntary payment period for the Tax on Economic Activities (IAE) for the 2026 fiscal year, corresponding to national and provincial quotas. The payment period runs from September 16 to November 20, 2026, both inclusive, as stated in the announcement signed by the mayor-president, Rubén Gutiérrez Ruiz, published in the Official Gazette of La Rioja number 165, dated August 28, 2026.

This communication is made in compliance with Article 24 of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29, and in accordance with the Resolution of June 10, 2026, from the Collection Department of the State Tax Administration Agency, published in the Official State Gazette number 155, dated June 26, 2026. The collection management of these receipts corresponds to the State Tax Administration.

Deadline and payment methods

The payment of quotas, both national and provincial, may be made through credit institutions collaborating in the collection, without the need to have an account open at the chosen entity. Payments may be made during the public service hours of said entities.

• National quotas: payment at collaborating banks, savings banks, and credit cooperatives.
• Provincial quotas: payment at the same collaborating credit institutions.
• Internet payment: via direct debit through the electronic office of the Tax Agency, under the option “Pay, defer and consult debts,” using one of the admitted electronic identification and signature systems.

Payment document

Payment shall be made using the payment document that the Tax Agency will send to the taxpayer. If it is not received or has been lost, a duplicate must be obtained from the corresponding Delegation or Administration of the Tax Agency:

• That of the province of the taxpayer’s tax domicile, for national quotas.
• That of the province where the activity is carried out, for provincial quotas.

Notice of enforcement

Once the voluntary payment period has elapsed without the debt having been satisfied, the executive period will begin and the debt will be demanded through the enforcement procedure. This will entail the accrual of executive period surcharges, late payment interest and, where applicable, the corresponding costs, in accordance with Law 58/2003, of December 17, General Tax Law.

The announcement, dated in Villamediana de Iregua on August 27, 2026, is made public for the general knowledge of interested parties. The news directly affects taxpayers of the municipality who carry out economic activities, who must make the payment within the specified period to avoid enforcement proceedings and associated surcharges.

Source: Official Gazette of La Rioja, no. 165, August 28, 2026, section III. Other provisions and acts, page 14958 (official reference: BOR-A-20260828-III–3319).