Suma’s second voluntary collection period ended on 8 October 2026 for property tax, business tax and waste charges in participating Alicante-province councils. Alicante city and Xàbia were expressly excluded. Anyone with an unpaid bill should first confirm the collecting authority and the debt’s current stage: enforcement begins the day after the voluntary deadline.
Spain’s General Tax Act provides three surcharges. Full payment before an enforcement notice attracts 5%. After notice, a reduced 10% surcharge may apply when both debt and surcharge are paid within the stated deadline. Missing it leads to the standard 20% surcharge plus late-payment interest, with possible seizure action and costs.
The notification date sets the next deadline
A notice received from the 1st to the 15th is payable by the 20th or next working day. One received from the 16th to month-end is payable by the 5th of the following month or next working day. The old voluntary-period payment slip should not be reused because the amount may have changed.
Suma offers enforcement-stage payment through its enabled channels. Its online office, 965 292 000 telephone service or an office can identify the case and issue valid payment details.
Instalments do not erase the surcharge
Deferral or instalments may be requested in either voluntary or enforcement collection before notification of an asset-sale agreement. The taxpayer or accredited representative applies under conditions linked to amount and stage. Debts with combined principal below €60 are generally not deferrable.
Update when the 2027 tax calendar is published or surcharge and deadline rules change.