Xunqueira de Ambía displays the water tax for the second four-month period

The City Council of Xunqueira de Ambía has approved the collection list for the second four-month period of 2026 corresponding to the water supply service and network connection fee, as well as the water canon from the Xunta de Galicia. The announcement is published in the Official Gazette of the Province of Ourense on October 30, 2026, in section IV. Local Entities, with official reference 352941. The public exhibition will last for one month, and its publication produces the effects of express notification for all affected subscribers.

The collection list is exhibited to the public for a period of one month starting from the day following the publication of the announcement in the BOP, for the purposes of examination and claims. The Council supports this formula as provided in article 102.3 of Law 58/2003, of December 17, General Tax Law, a regulation that allows the substitution of individualized notification with the publication of the announcement when dealing with collection management acts that affect a group of taxpayers.

This means that the period to review one’s own settlement begins to count from the appearance of the announcement in the provincial gazette, and not from a personal communication to the home. The document is signed by the mayor, José Luis Gavilanes Losada, and bears the registration number R. 2.468.

One month to examine and claim

During the month of exhibition, subscribers may consult the list and present any claims they deem appropriate against the settlements corresponding to them. The deadlines established by the announcement are as follows:

• One month of public exhibition, counted from the day following the publication in the BOP.
• One month to file an appeal for reversal before the City Council of Xunqueira de Ambía, counted from the day following the end of the exhibition period.
• Two months for the contentious-administrative appeal before the Provincial Contentious-Administrative Court, counted from the day following the receipt of the notification of the resolution of the appeal for reversal, if it is express.
• Six months for the same judicial route when the act occurs by presumption.
• The possibility of filing any other appeal that the interested parties deem appropriate.

Separate route for the regional canon

The receipt includes two concepts of a different nature: the municipal fee for the water supply service and network connection, managed by the Council, and the water canon passed on by the Xunta de Galicia. Therefore, the announcement opens a specific route to discuss only the repercussion of the canon.

The economic-administrative claim against this concept must be filed before the Xunta Superior de Facenda, dependent on the Consellería de Facenda, within one month from the date the notification via the census list is understood to have occurred. This claim does not replace the appeal for reconsideration (recurso de reposición) against the municipal settlement, but is instead processed separately and before a regional body.

Non-payment and enforcement

The document warns that settlements not paid during the voluntary period will be demanded through the enforcement procedure (procedemento de constrinximento). In such cases, the corresponding surcharges will be applied, as well as other applicable expenses and costs until the day the tax debt is paid.

In the specific case of the Xunta de Galicia water canon, failure to pay within the voluntary period results in the direct demand of the canon from the taxpayer via enforcement, under the responsibility of the regional government’s department competent in financial matters. That is to say, non-payment does not remain an internal matter of the City Council, but activates an executive procedure specific to the regional Administration.

For the residents of Xunqueira de Ambía, the announcement has an immediate practical effect: the date of publication in the provincial bulletin makes the notification of the water receipt for the second four-month period official and triggers a short calendar of deadlines for any claim. Anyone with doubts regarding the amount or the passed-on canon must be attentive to that month of exposure, because once the deadline has closed, only the route of the appeal for reconsideration remains first, and judicial action thereafter.

Source: Official Bulletin of the Province of Ourense, issue of October 30, 2026, section IV. Local Entities (official reference: 352941).