Zambrana approves its tax management and collection ordinance

The Zambrana City Council has finalized its general ordinance for the management and collection of taxes and other public law revenues, after no claims were filed during the public exhibition period. The regulation, which governs the procedures for the management, settlement, and collection of all municipal taxes, is published in the Official Gazette of the Historical Territory of Álava (BOTHA) number 99, dated August 31, 2026, and will enter into force the day following its publication.

The initial agreement was adopted by the Plenary of the corporation on June 12, 2026 and, after the exhibition period elapsed without allegations, it was finalized in accordance with Article 70.2 of Law 7/1985, of April 2, Regulating the Bases of Local Regime. The text, signed in Zambrana on August 17, 2026 by the mayor-president, María Trinidad Zarza Martínez, is structured into ten titles and twenty-nine articles.

Regulatory Framework

The ordinance is issued under Article 7 of Normative Foral Decree 1/2021, which approves the consolidated text of the Foral Norm regulating the Local Treasuries of Álava, and is integrated into the foral legal regime of the territory. Its purpose is to provide the municipal administration with a rigorous instrument adapted to the normative singularity of Álava, guaranteeing collection efficiency and legal certainty for taxpayers.

The legal regime is completed by Foral Norm 6/2005, of February 28, General Tax Law of Álava, Foral Decree 48/1994 which approves the Collection Regulations, and supplementary state legislation. The regulation covers both periodic and non-periodic taxes of the municipality.

Taxes and Management

The ordinance regulates the main municipal taxes and their management procedures:

• Real Estate Tax, whose register is prepared by the Foral Deputation of Álava.
• Mechanical Traction Vehicle Tax, with pro-rating for registrations, cancellations, and removals.
• Economic Activities Tax, with coefficients and indices approved by the city council.
• Tax on the Increase in Value of Urban Land, Tax on Constructions, Installations and Works, special contributions, and fees.

Variations in assets will take effect from the first day of the following year, and modifications of data must be communicated within one month. The city council will annually approve the fiscal calendar, with collective notification of the registers through announcements in the BOTHA.

Collection, Surcharges, and Payment Facilities

During the voluntary period, payment shall be made through collaborating entities, and the city council will encourage direct debit, which may be discounted by up to 5 percent of the fee. Direct debit requests must be submitted at least 30 calendar days prior to the start of the voluntary period.

Once the executive period has begun, the following surcharges will accrue in accordance with Foral Regulation 6/2005:

• Executive surcharge of 5%, if paid before the notification of the enforcement order.
• Reduced enforcement surcharge of 10%, if paid within the period established in the order.
• Ordinary enforcement surcharge of 20%, with late payment interest on the base debt.

The management of the compulsory procedure shall be the responsibility of the Collection Service of the Provincial Council of Álava. The mayor’s office may grant deferrals and installment plans, and the administration’s rights expire after four years. For uncollectible credits, the file is simplified for debts up to 300 euros, with more requirements being demanded from 300.01 euros onwards.

Relevance for taxpayers

The entry into force of this ordinance unifies and clarifies the management and collection framework for all municipal taxes, directly affecting the residents and tax obligors of Zambrana. It establishes deadlines, surcharges, tax benefits, and means of appeal, which reinforces legal certainty and predictability in the fulfillment of municipal tax obligations.

Source: Official Gazette of the Historical Territory of Álava (BOTHA), no. 99, August 31, 2026, II - Local Administration, page 1/10 (official reference: 2026-02471).