Zamora publishes the 2026 waste collection tax register

The Zamora City Council has approved the register for the waste collection and treatment tax regarding its variable quota for the 2026 fiscal year and is presenting it to the public for examination. The approval was granted by the city council’s Local Government Board in the session of September 15, 2026, and the announcement is published in the Official Gazette of the Province of Zamora No. 110, Monday, September 21, 2026, within section III. Local Administration, under official reference R-202602225. The document appears signed in Zamora on September 17, 2026, by the Mayor.

Public exhibition and collective notification

The register remains available to interested parties at the Tax Management offices, located at Rd. San Torcuato, No. 15, 2nd floor, for a period of fifteen days starting from the day following the publication of the announcement in the provincial gazette.

The announcement serves as notification of the settlement of the quotas listed in the register. This notification is carried out collectively by virtue of the provisions of Article 102.3 of the General Tax Law 58/2003, of December 17.

Collection deadlines and direct debit

The receipts derived from the register will be collected from September 18 to November 18, 2026. Taxpayers who have direct debit set up will see the charge in their account on October 19, 2026, in accordance with the provisions of paragraph 3 of Article 62 of the General Tax Law 58/2003, of December 17.

The City Council will send taxpayers payment slips for deposit at collaborating banking entities. For more information, the taxpayer should visit the Municipal Collection Service offices at Rd. San Torcuato, No. 15, 2nd floor, within the specified period.

• If the brochure is not received, it can be collected at the offices at Rd. Santa Ana, No. 15, 2nd floor.
• It is also available on the electronic office www.zamoratributos.es, using an electronic ID (DNIe) or digital certificate.
• Payment can be made through the same electronic office once the payment document (brochure) has been received, without the need for an electronic ID or digital certificate.

Appeals and voluntary period

Against the settlements, an administrative appeal for reversal (recurso de reposición) prior to contentious-administrative proceedings may be filed within one month from the day following the end of the public exhibition period of the register, as provided for in Article 108 of the Law 7/1985, of April 2, Regulating the Bases of Local Regime, in relation to Article 14.2 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5.

An express or presumed dismissal of said appeal may be challenged via a contentious-administrative appeal before the Contentious-Administrative Court within a period of two months from the day following the notification if it were express, and six months from the day following that in which the presumed act occurs if it were not.

Once the voluntary payment period has elapsed, tax debts shall be demanded through an enforcement procedure and shall be increased by executive surcharges, late payment interest, and any costs incurred, pursuant to articles 26 and 28 of the same General Tax Law.

The announcement affects all holders included in the census of the variable quota of the municipal waste tax, thus establishing the effective payment calendar for the fiscal year and simultaneously opening the channel for claims for those who disagree with the liquidated quotas. Anyone who does not make payment within the voluntary period is subject to the enforcement surcharge; therefore, it is advisable to verify the receipt and, if applicable, formalize the appeal within the month following the close of the public exhibition.

Source: Official Gazette of the Province of Zamora, no. 110, of September 21, 2026, section III. Local Administration, pp. 3-4 (official reference: R-202602225).