![CDATA[Modificació calendari contribuent 2026]] 2026-07-30 CAIB 41944 41944 CAIB text/html ca ca CAIB 561137 718330 2026-07-30 670 2026-07-28 ![CDATA[<p style="text-align:justify"><span style="line-height:1"><strong><span style="font-family:Times New Roman,Times,serif; font-size:12px">EXPEDIENT</span></strong>: P004-2026-000001</span></p> <p style="text-align:justify"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">En data 28 de juliol de 2026, per decret de alcaldia 2026LLDR003268 s'ha aprovat la modificació el calendari fiscal 2026 que resta com segueix:</span></span></p> <table border="1" cellpadding="1" cellspacing="0" style="border-collapse:collapse; margin-bottom:10px; margin-top:10px; width:100%"> <tbody> <tr> <td colspan="5" style="text-align:center"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><strong>CALENDARI DEL CONTRIBUENT 2026 / CALENDARIO DEL CONTRIBUYENTE 2026</strong></span></span></span></td> </tr> <tr> <td colspan="1" rowspan="2" style="text-align:center; width:226px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><strong>Concepte</strong></span></span></span><br /> <span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><em>Concepto</em></span></span></span></td> <td rowspan="2" style="text-align:center; width:147px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><strong>Període voluntari </strong><br /> <em>Periodo voluntario</em></span></span></span></td> <td colspan="1" rowspan="2" style="text-align:center; width:99px"> <p><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><strong>Càrrecs domiciliats</strong></span></span></span><br /> <span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><em>Cargos domiciliados</em></span></span></span></p> </td> <td colspan="2" style="text-align:center; width:196px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><strong>Dates càrrec Sistema especial de pagament</strong></span></span></span></td> </tr> <tr> <td colspan="2" style="text-align:center; width:196px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><em>Fechas cargo Sistema especial de pago</em></span></span></span></td> </tr> <tr> <td style="text-align:left; width:226px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><strong>Ocupació de via pública</strong>/ Ocupación de vía pública</span></span></span></td> <td style="text-align:left; width:147px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif">1 d'octubre a 30 de novembre</span></span></span></td> <td style="text-align:left; width:99px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif">2 de novembre</span></span></span></td> <td colspan="2" style="text-align:left; width:196px"> </td> </tr> <tr> <td style="text-align:left; width:226px"> </td> <td style="text-align:left; width:147px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><em>1 de octubre a 30 de noviembre</em></span></span></span></td> <td style="text-align:left; width:99px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><em>2 de noveimbre</em></span></span></span></td> <td colspan="2" style="text-align:left; width:196px"> </td> </tr> <tr> <td style="text-align:left; width:226px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><strong><em>Entrada de vehicles</em></strong>/Entrada de vehículos</span></span></span></td> <td style="text-align:left; width:147px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif">1 d'octubre a 30 de novembre</span></span></span></td> <td style="text-align:left; width:99px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif">2 de novembre</span></span></span></td> <td colspan="2" style="text-align:left; width:196px"> </td> </tr> <tr> <td style="text-align:left; width:226px"> </td> <td style="text-align:left; width:147px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><em>1 de octubre a 30 de noviembre</em></span></span></span></td> <td style="text-align:left; width:99px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><em>2 de noveimbre</em></span></span></span></td> <td colspan="2" style="text-align:left; width:196px"> </td> </tr> <tr> <td style="text-align:left; width:226px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><strong>Impost sobre activitats econòmiques</strong>/Impuesto sobre actividades económicas</span></span></span></td> <td style="text-align:left; width:147px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif">1 d'octubre a 30 de novembre</span></span></span></td> <td style="text-align:left; width:99px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif">2 de novembre</span></span></span></td> <td colspan="2" style="text-align:left; width:196px"> </td> </tr> <tr> <td style="text-align:left; width:226px"> </td> <td style="text-align:left; width:147px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><em>1 de octubre a 30 de noviembre</em></span></span></span></td> <td style="text-align:left; width:99px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><em>2 de noveimbre</em></span></span></span></td> <td colspan="2" style="text-align:left; width:196px"> </td> </tr> <tr> <td style="text-align:left; width:226px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><strong>Taxa Recollida i tractament residus comercials / </strong><em>Tasa recogida y tratamiento residuos comerciales</em></span></span></span></td> <td style="text-align:left; width:147px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif">1 d'octubre a 30 de novembre</span></span></span></td> <td style="text-align:left; width:99px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif">2 de novembre</span></span></span></td> <td colspan="2" style="text-align:left; width:196px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif">Entre els dies 5 i 10 de cada mes</span></span></span></td> </tr> <tr> <td style="text-align:left; width:226px"> </td> <td style="text-align:left; width:147px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><em>1 de octubre a 30 de noviembre</em></span></span></span></td> <td style="text-align:left; width:99px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><em>2 de noveimbre</em></span></span></span></td> <td colspan="2" style="text-align:left; width:196px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><em>Entre los días 5 y 10 de cada mes</em></span></span></span></td> </tr> <tr> <td style="text-align:left; width:226px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><strong><em>Cementeris</em></strong>/ <em>Cementerios</em></span></span></span></td> <td style="text-align:left; width:147px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif">1 d'octubre a 30 de novembre</span></span></span></td> <td style="text-align:left; width:99px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif">2 de novembre</span></span></span></td> <td colspan="2" style="text-align:left; width:196px"> </td> </tr> <tr> <td style="text-align:left; width:226px"> </td> <td style="text-align:left; width:147px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><em>1 de octubre a 30 de noviembre</em></span></span></span></td> <td style="text-align:left; width:99px"><span style="line-height:1"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><em>2 de noveimbre</em></span></span></span></td> <td colspan="2" style="text-align:left; width:196px"> </td> </tr> </tbody> </table> <p style="text-align:justify"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Podreu interposar el recurs de reposició, previ al contenciós administratiu, en el termini d'un mes a comptar del dia següent de la publicació, d'acord amb l'article 108 de la Llei 7/1985 de 2 d'abril, i l'article 14.2 del Reial decret legislatiu 2/2004 de 5 de març, per el que s'aprova el Text refós de la Llei reguladora de les Hisendes locals, segons estableix la disposició addicional primera de la Llei 39/2015, del procediment administratiu comú de les administracions publiques.</span></span></p> <p style="text-align:justify"> </p> <p style="text-align:center"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Maó, en la data de signatura electrònica&nbsp;<em>(28 de juliol de&nbsp;2026)</em></span></span></p> <p style="text-align:center"><strong><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">L'a</span></span><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">lcalde<span style="display:block; line-height:1.6; margin-bottom:0px; margin-top:0px; width:100%"> </span></span></span></strong><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Héctor Pons Riudavets</span></span></p> ]]