What this letter is
SUMA Gestión Tributaria is an autonomous body of the Diputación de Alicante (Alicante Provincial Council) that collects taxes, charges and fines on behalf of many town halls in the province. If you own a home, car or business in a municipality that has delegated this to it, its letters replace the town hall’s. They can be of several types: recibos (bills: IBI, vehicles, rubbish, IAE), liquidaciones (tax assessments, such as the plusvalía), multas de tráfico (traffic fines), providencias de apremio (enforcement notices) or diligencias de embargo (seizure orders).
How to read it: the key parts
| What you see in the letter | What it means |
|---|---|
| Concepto / tributo (item / tax) | What they’re charging: IBI, IVTM, TRRSU (rubbish), traffic penalty… |
| Municipio / ejercicio (municipality / tax year) | Which town hall and year it relates to |
| Objeto tributario (taxed item) | Cadastral reference, number plate or business address |
| Periodo voluntario / fecha límite (voluntary period / deadline) | Until when to pay without a surcharge |
| Importe principal, recargo e intereses (principal, surcharge and interest) | If surcharges appear, you are already in the enforcement period |
| Referencia de cobro / CSV (payment reference / verification code) | The code to pay online or check the letter |
| Providencia de apremio / diligencia de embargo (enforcement notice / seizure order) | A sign the debt wasn’t paid on time |
| Pie de recursos (appeals footer) | Which appeal applies and the deadline |
What deadline you have
It depends on the type of letter:
- Periodic bills: your municipality’s voluntary period. In 2026, in most municipalities: vehicles and rubbish from 5 March to 11 May; IBI and IAE from 27 July to 8 October. Some cities have their own dates.
- Liquidaciones: if notified between the 1st and 15th, until the 20th of the following month; between the 16th and month end, until the 5th of the second following month.
- Providencia de apremio: notified from the 1st to 15th, until the 20th of that month; from the 16th to month end, until the 5th of the following month.
- Traffic fines: 20 calendar days to pay with a 50 % discount or submit alegaciones (objections).
- Recurso de reposición: one month from the day after notification.
What you can do
| Option | When it makes sense | What happens next |
|---|---|---|
| Pay online by card or Bizum | The letter is correct | You get a receipt instantly |
| Set up direct debit | Annual bills | SUMA charges them to your account on the set dates |
| Split payment or personalised plan | You can’t pay it all at once | You pay in instalments under SUMA’s conditions |
| Recurso de reposición (administrative appeal) | Wrong holder, amount or details; debt already paid | SUMA decides within a month; if it doesn’t answer, it’s deemed rejected |
| Alegaciones to a fine | You disagree with the ticket | It’s reviewed before the final penalty |
What happens if you do nothing
When the voluntary period ends, unpaid bills move to the periodo ejecutivo (enforcement period): a 5 % surcharge if you pay before the providencia de apremio, 10 % if you pay within its deadline and 20 % plus interest after that. If you don’t pay, SUMA can seize accounts, wages, tax refunds or other assets. Not receiving the paper bill doesn’t avoid the surcharge: the tax rolls are published.
Common mistakes
- Throwing the letter away thinking it’s advertising: SUMA also writes about your town hall’s matters.
- Paying the town hall for something SUMA manages (or the other way round).
- Appealing the valor catastral (cadastral value) to SUMA: that’s disputed with the Catastro.
- Waiting for the bill to arrive when the voluntary period is already open.
- Ignoring a providencia de apremio: the window to stay at 10 % is short.
How to respond step by step
- Go to SUMA’s online portal (suma.es, “Mi carpeta” section) with Cl@ve or a digital certificate and find the debt by NIF or with the letter’s CSV.
- Check the holder, item (property or number plate), tax year and amount.
- If it’s correct, pay by card or Bizum, at a partner bank, or set up direct debit.
- If you can’t pay, apply for split payment or the payment plan before the deadline ends.
- If there’s an error, file a recurso de reposición on the portal (“Presentación de otros escritos y solicitudes”, filing other documents and requests), at a SUMA office by appointment or by post, within the month. Example:
Expone: que en el recibo [concepto y ejercicio], referencia [___], figuro como obligado al pago, cuando [motivo: el inmueble se vendió el ___ / el vehículo se dio de baja el ___ / la deuda ya fue pagada el ___], según acredito con el documento adjunto. Solicita: que se anule el recibo [o se devuelva lo pagado].
Translation: States that on bill [item and year], reference [___], I appear as the person liable to pay, when [reason: the property was sold on ___ / the vehicle was deregistered on ___ / the debt was already paid on ___], as shown by the attached document. Requests that the bill be cancelled [or the amount paid refunded].
Cartamiga tip: if you have several properties or vehicles in the province, put them all on direct debit with SUMA. It’ll charge each bill on its date and stop a slip-up from turning into a 20 % surcharge.