Grouping municipal taxes and paying them in instalments without interest is what the BASE Personalized Payment Account allows for. It is a tool that facilitates the fractional payment of taxes in those municipalities where collection is delegated to the autonomous body of Diputació de Tarragona, BASE-Gestió d’Ingressos. People interested in applying for this service for the year 2026 can do so until December 31 on www.base.cat or in person at any the available BASE offices throughout the region.

Each taxpayer will decide which taxes they want to group and can pay them in instalments between the months of February and October without any additional cost. Furthermore, the Personalized Payment Account provides applicants with greater control over their payments, as it allows them to receive detailed information about the total debt, the expected due dates, and the amount of each instalment.

The Personalized Payment Account facilitates the payment of the property tax (Impost sobre Béns Immobles - IBI), the vehicle tax (Impost sobre Vehicles de Tracció Mecànica - IVTM), and the economic activities tax (Impost sobre Activitats Econòmiques - IAE), as well as periodic collective taxes (vehicle access fees, waste collection, etc.), excluding the water supply fee.

BASE-Gestió d'Ingressos is an autonomous body of Diputació de Tarragona responsible for managing income by delegation from city councils, independent entities, and other administrations. It is currently responsible for this function in most municipalities in Camp de Tarragona, Terres de l'Ebre, and Baix Penedès.