Appeal against Spanish council tax, waste fee or another municipal tax (Spain)
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This document is in Spanish
The PDF you download is in Spanish — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.
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This step is free on your Spanish town hall's online office; you do not need DocMuse for it. For anyone who disagrees with a bill or assessment for property tax (IBI), the waste-collection fee, road tax or another Spanish municipal tax: the appeal for reconsideration (recurso de reposición) to the town hall or the body that manages the tax, within one month (art. 14.2 of the Spanish Local Finance Act). Filed at a registry office, a post office or online; companies must file online. Navarre and the Basque Country have their own rules, and the Canary Islands apply IGIC. In Spanish.
- Made for use in Spain
- Last updated October 20, 2026
Published byDocMuse
When to use this document
- Your town hall in Spain has sent an IBI bill with the wrong property or the wrong amount.
- The waste-collection fee has shot up and you think it has been worked out wrongly.
- You have been charged road tax for a car you already sold or scrapped.
- You want to challenge a council tax bill in writing before the deadline runs out.
What you fill in
The details the document asks for.
- Applicant
- Applicant's DNI or NIE (Spanish identity number)
- Applicant's address
- Phone
- IBAN
- Date the notification was received
- Assessment or bill
- Municipal tax or fee
- Reference or file number of the decision
- Tax year or period
- Amount of the self-assessment or assessment in euros
- What it relates to (property address, cadastral reference or number plate)
- Grounds
- What you ask for
- Attachments
- City
- Date
- Town hall or body that manages the tax (as named on the notice or receipt)
Common questions
- Can the cadastral value be challenged in an appeal against Spanish IBI?
- As a rule, no. The cadastral value, the base of IBI, is set by Spain's Land Registry (Catastro) and is challenged before its regional office when notified; errors in floor area, use or owner are corrected there, free of charge, on the Catastro's online office. The appeal to the town hall covers what the town hall decides: the taxpayer, an exemption or reduction, a mistake in the bill or a double charge. Spain's Supreme Court allows the value to be disputed in the tax bill only in exceptional cases (judgment 606/2019).
- Can the new Spanish waste-collection fee be appealed?
- Since 10 April 2025 Spanish town halls must charge for waste collection with a specific fee (in some places a non-tax public charge) covering its real cost (art. 11.3 of Spanish Law 7/2022), which is why many bills have gone up. You may appeal your own bill on your own grounds, such as a property that is not yours, a calculation that does not follow the bylaw or a rate that does not match your use; some regional high courts have annulled the bylaws setting the fee for flaws in their procedure or cost study. The Spanish consumer association OCU publishes a free guide to appealing this fee.
- Who receives the appeal, and what if there is no answer?
- The body that issued the bill: the Spanish town hall or, if it delegated tax management, the provincial body named on the bill. The appeal for reconsideration is compulsory before going to court, except in large municipalities, where it is optional and there is a municipal economic-administrative body. With no answer within a month it counts as refused. Appealing does not suspend payment without a guarantee. Navarre and the Basque Country follow their own foral rules; a town hall with a co-official language must also accept documents in it.
How you can sign this document
- Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
- Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked
DocMuse sells documents, not legal advice. Acceptance always depends on the recipient's rules and your local law.
Related documents
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