LOCAL TAXESinformation about

LOCAL TAXES

Suma Gestión Tributaria:

• What is Suma?• What does Suma do?

Municipal taxes in Spain:

• The Property Tax or House Rates (IBI)• The Tax on Economic Activities (IAE)• The Motor Vehicle Tax (IVTM)• Other municipal taxes such as the Rubbish

Collection Rates, Sewage and Drains, Vehicle Access,etc.• The Tax on the Increase in Value of Urban Land

General questions about taxes:

• Terms of payment• Methods of payment• The bill• The tax representative.• Contacting Suma

Fequently asked questions about Property Tax and Motor VehicleTax.

More FAQs.

Suma offices.

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Suma is a public organisation that manages and collects local taxes for themunicipal districts of the province of Alicante that have delegated taxationcompetencies.

WHAT DOES SUMA GESTION TRIBUTARIA DO?

What is Suma?

What does it do?Among others, Suma manages the Property Tax (IBI), the Tax on Economic Activities(IAE), the Motor Vehicle Tax (IVTM), the Tax on the Increase in Value of Urban Land(capital gains) and other Municipal Taxes such as Rubbish Collection, VehicleAccess, etc.).

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WHICH TAXES ARE PAYABLE EACH YEAR?

THE PROPERTY TAX (IBI)If you are the owner of a home, garage, storage room, plot of land, you have topay the IBI.

If you have the usufruct on a property, you are the party liable for taxation andtherefore responsible for paying the tax, not the owner.

THE TAX ON ECONOMIC ACTIVITIES (IAE)

The IAE is due as a result of carrying out business, professional or artistic activitiesin Spain.

Tax exemptions in the IAE

Since 1 January 2003 the following parties are exempt from the Tax on EconomicActivities:IndividualsThose liable for taxation in the Corporate Tax, Civil Societies and the entitiesreferred to in Article 35.4 of the General Taxation Act, with an annual net businessturnover of less than ¤1,000,000.00.Taxpayers of Non-resident Income Tax, who are permanently established and havean annual net business turnover of less than less than ¤1,000,000.00.

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This is an optional tax for Town Halls and is therefore not levied in every municipalarea.

The Town Hall collects this tax as result of a change of ownership or transfer of realrights on urban property or land.

The calculation of the tax is based on the cadastral value assessed on urban land.

The capital gains tax has to be paid by the vendor if he/she is resident in Spain andif the vendor is a non-resident, the tax has to be paid by the buyer. In the case ofdonations or inheritance of property, this tax also has to be paid by the new owner.

Private agreements about who should pay this tax have no effect regarding the taxauthorities.

This tax is levied after the formalisation of the Title Deeds; accordingly, the partyrequired to pay must submit a copy of the Title Deeds to his/her Town Hall, or if thetax management is delegated to Suma offices, in the legally established terms, i.e.1 month in the case of buying and selling, and 6 months in cases of donation orinheritance.

For further information about this tax, you should contact your Town Hall or Sumaoffices.

Those exempt from the Tax on Economic Activities do not have to present taxdeclarations, but they do have to make mandatory census declarations beforethe Spanish Treasury Office, i.e. the “Agencia Estatal de Administración Tributaria”using Form 036.

THE MOTOR VEHICLE TAX

If you are the owner of a vehicle with a Spanish license number, you have to paythe Motor Vehicle Tax each year, for as long as the car is included in the TrafficOffice Register, unless you apply for the deregistration of the license.

OTHER MUNICIPAL TAXES AND FEES

RUBBISH COLLECTION, SEWAGE AND DRAINS, VEHICLE ACCESS ETC.

If you are a property owner, you have to pay taxes and fees for the servicesrendered by the Town Hall which you benefit from.

TAX ON THE INCREASE IN VALUE OF URBAN LAND, ALSO KNOWN AS“CAPITAL GAINS”

During this period, the following taxes are due:* MOTOR VEHICLE TAX* OTHER MUNICIPAL TAXES: RUBBISH COLLECTION, SEWAGE AND DRAINS, VEHICLE ACCESS, ETC.

WHEN SHOULD YOU PAY YOUR TAXES?

1st PERIOD: MARCH-APRIL

During this period, the following taxes are due:* PROPERTY TAX (IBI)* TAX ON ECONOMIC ACTIVITIES (IAE)

Dates of payment and details of taxes due for payment each year are publishedannually.

IMPORTANT:Once the voluntary period is over, unpaid bills will be subject to a surcharge andthey will accrue interest for late payment and any corresponding expenses.

There are two essential payment periods during the year.

2nd PERIOD: AUGUST-SEPTEMBER

HOW CAN YOU PAY YOUR TAXES?

1. BY DIRECT DEBIT

If you have already arranged direct debit with your bank, the charge on your accountshould take place automatically, as long as the account is covered. The appropriatereceipt for the charge, where all the details of the bill are shown, must be providedby the bank and sent to you with your bank statements.

How can you arrange payments on direct debit?

When you pay your bill at any of the Suma-collaborating banks, you can arrange adirect debit provided that you have an account in one of the banks. All you need to do isfill in the form available on the lower part of your bill and hand it over to the bank.

If your bank or savings bank is not a Suma-collaborating bank or to set up the direct debitout of the voluntary period of payment, you should go to the nearest Suma office.

Contact Suma to check as of when your direct debit wil l take effect.

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2. AT AN AUTOMATIC CASH DISPENSERYou can also pay your bills through the following cash dispensers:With the credit cards of BBVA, CAM, Caja Murcia and CajaMadrid; SERVICAIXACash Dispensers of “La Caixa”; in the 4B Cash Dispensers with 4B, 4B MasterCardand 4B Maestro debit cards.

3. IN YOUR BANK OR SAVINGS BANK

You can pay at any of the collaborating banks presenting the bill sent by Sumato your home address.

If you have not received the demand statement or have lost it, ask for a copy atany Suma office.

The back of the bill shows the list of the collaborating banks where you can pay.

Caja de Ahorros del MediterráneoCaja MurciaRuralCajaCaja Rural Central de OrihuelaCaja MadridCaja de Crédito de AlteaCaja de Crédito de PetrerS.C. de Crédito de Callosa d´EnsarriáBanco SabadellAtlántico

Banco PopularBanco de ValenciaBanestoBBVA“La Caixa”Santander Central HispanoBanco HerreroSolbank

Collaborating banks:

4. IN SUMA OFFICES WITH CREDIT CARD

You can pay at the Suma offices with the following cards: CAM (VISA, Maestro, MasterCard,6000), BANESTO (VISA, Maestro, MasterCard), 4B, EURO 6000, and BBVA.

5. ON THE INTERNET

To make payments on the Internet, you have to have an account in one of thebanks and be a user/client of their online banking services.

www.cam.es (CAM DIRECTO)www.cajamadrid.es (CAJA MADRID)www.bancosantander.es (SUPERNET)www.banesto.es (BANESNET)www.bbva.es (BBVA net)www.lacaixa.es (LÍNEA ABIERTA)

Through the Web Sites:

www.bancopopular.eswww.cajamurcia.eswww.ruralcaja.eswww.caixaltea.eswww.caixapetrer.eswww.ruralvia.com

You can access these web pages through Suma’s site: www.suma.es

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The billThe majority of municipal taxes and fees are annual, which means that for eachone of them there is one bill per year, due for payment either in the first or secondvoluntary period.

For example, in some council districts the rubbish collection rates are paid on asix-month basis and the water bills may be issued on a three-month or a six-monthbasis. This varies and is established by each Town Hall.

The bill is only sent to the known address of the taxpayer in Spain, never abroad,and this is done as part of the customer service.

Accordingly, you must bear in mind that not receiving the bill does not exemptthe taxpayer from the responsibility of payment within the corresponding term.

The bil ls for each tax or rate contain the following information:• Person liable for taxation: name and surname, NIF/NIE and fiscal address.• Tax purpose: identification details of the tax.• Concept and tax term.• Deductions and benefits, where applicable.• Amount due.

Information for paying at Cash Dispensers or on the InternetThe necessary details for paying your bill by any of the above means are givenin the demand statement. Nevertheless, you can request them at any Suma Officeor by calling the Foreign Taxpayers Information Service on 96 514 85 61, Mondays,Wednesdays and Fridays from 09:00 to 12:00.

The tax representative

Under Spanish tax law, if you have properties in Spain and you live abroad formore than six months a year, you are obliged to appoint a tax representative withan address in Spain for dealings with the Spanish Public Administration.

It is necessary to inform Suma that you have appointed a tax representative, eitherin writing or in person at one of our offices.

Any communication sent by Suma as of that moment will be notified to the taxrepresentative.

Representatives are required to provide Suma with proof of their powers of attorneyin order to act on the taxpayer’s behalf.

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Customer service freephone900 103 104

Foreign taxpayers department

La Rambla - Esq. Plaza San Cristóbal • 03002 Alicante

INFORMATION TELEPHONE LINE: 96 514 85 61

Mondays, Wednesdays and Fridays, from 9:00 to 12:00.In English, German and French.

Virtual office of suma

24 hours a day, 7 days of the week, 365 days per year.Through Web site of Suma: www.suma.es

You can access Suma’s Virtual Office:

• You need to have the Digital Certificate issued by the “GeneralitatValenciana”, which you can obtain from any Suma office by presentingyour NIE and passport or identity card.

• Using the CAM DIRECTO Service of the Caja de Ahorros del Mediterraneo(CAM), if you have an account with them and you are a user/client of theironline banking service.

Transactions and dealings available through the Virtual Office:

• Presentation of written inquiries, requests and statements.

• Arrangement of direct debit orders.

• Change of personal details and information.

• Check-up of payments.

• Payment of outstanding debts/bills.

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SOME QUESTIONS ABOUT THE IBI

The annual amount to be paid for the IBI is calculated by applying the Tax Rateto the payable amount and deducting the benefits where applicable.

To obtain the payable amount, you apply the legally established reduction to therateable base (cadastral value) in the municipal districts where cadastral valueshave been updated or renewed.

The main purpose of the payable amount is to avoid a sudden increase in theamounts due for rates as a result of a rise in the cadastral value.The payable amount is obtained by applying a formula laid down in law.

Example of calculation of the IBI:

Cadastral Value: 62.644,91- EurosPayable Base: 34.428,10- EurosTax Rate: 0,80 %Yearly amount due: 34.428,10 X 0,80% = 275,42- €

In the municipal districts where the cadastral values have not been renewed, thepayable amount is the same as the cadastral value.

How is the amount due for the IBI bill calculated?

Why has the amount of the bill gone up this year?

Every year there is a percentage increase in the cadastral value, approximatelyin line with the CPI. The percentage is laid down by law in December of each year.

If the cadastral value is renewed in the municipal district, the payable amount isalso increased on a yearly basis during a 9-year period after the new values havecome into effect.

Town Halls can also modify the tax rate applied to determine the amount due.

The personal information that appears on the bill is not correct

Should you find errors in the personal details of the person to whom the billcorresponds (name, surname, N.I.E. or fiscal address), you have only to showyour N.I.E. and Passport or ID Card at your Suma office and the information willbe corrected on our database.

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Incorrect information appears in the identification and descriptionof my property (street name, house number, etc.)

The details on the IBI bill may not correspond with the ones laid down by the TownHall.

You can identify your property in the cadastral plans available at your Suma Officeand make certain that the bill issued in your name is correct and corresponds toyour property.

If that is not the case, you can apply for the situation to be corrected.

I do not agree with the cadastral value of my real estate

The cadastral value is assessed by the Cadastral Office (Dirección General delCatastro) according to certain parameters established for each municipal district.

You should go to the Suma office corresponding to your municipal area anddeclare your disagreement.You will be informed of the necessary steps you need to take to resolve thematter.

I bought a house and the bill is still issued in the name of the former owner

You should go to the Suma Office corresponding to your municipal area and applyfor a change of ownership.

• You have to present the following documents:• NIE and Identity Card or Passport.• Original and photocopy of Title Deeds.• Receipt of payment of last IBI bill.

The change of ownership takes effect as of the year following the application.In the case of outstanding bills for IBI on the property, those corresponding to yearsas of the year after the purchase will be issued in the name of the current owner.

I bought a house in March of this year. Do I have to pay IBI?

In the Property Tax, the taxable term is the same as the calendar year and thetax is accrued on the first day of the term, i.e. the tax is annual.

Therefore, the person responsible for paying the bill when it is due for paymentis the owner of the property on the 1st of January.

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I bought a home that had debts on it in the former owner´s name.Can I be held liable for those debts?

Under Spanish Law, real estate and homes are liable for the outstanding IBI billsthat have not prescribed, i.e. bills corresponding to the last 4 years.

The current owner can be required to pay if the former owner is declared insolventor if the debts cannot be collected.

In this case, a bill corresponding to non-prescribed years is issued for the wholeof the amount due during the voluntary payment period, i.e. with no surcharge.

Accordingly, notaries public are obliged by law to request information from Sumaoffices and they will issue a specific warning about any outstanding IBI debts,about the term in which the new owners have to declare the change of ownershipif the cadastral reference of the property has not been provided, and about theproperty being subject to the payment of the tax amount and other responsibilities.

I bought a newly built home, but no bill has yet been issued. Whenwill it be issued?

Before a bill is issued, your property has to be included in the Cadastral Registerwith graphic details (drawn on the plans for the division of the land), physicaldetails (surface area) and economic details (cadastral value). From then on, a billfor your home will be issued annually.

At some of our offices, we have plans where you can identify your property andcheck whether or not it is included in the Cadastral Register.

Contact your Suma office by phone to find out whether or not the information isavailable before going there. If it is not, the Cadastral Register has all the provincialdocuments to help you solve your problem.

Suma must be notified of the registration of a newly built property by either thedevelopment company or the purchaser by means of form 902.

Once the new construction has been declared, it will take about 12 months forit to be included in our database for tax purposes.

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I sold my property and the bills are still issued in my name

By law, the buyer is obliged to notify the administration of any change of ownership.However, if the buyer fails to notify the administration, the law makes provisionfor the vendor to do so.

Go to any Suma office with the documents of sale, and we will arrange the changeof name to that of the new owner and cancel any bills issued incorrectly in yourname.

The documents required are as follows:

• Photocopy of the Foreigner Tax Number (NIE) and Identity Card or Passport of the interested party.

• Photocopy or receipt of last IBI bill paid on the property.

• Original and photocopy of document that proves the change of ownership:Title Deeds (actual deed or office copy), Informative Certificate from theLand Registry or private contract of sale.The original will be checked and returned to the interested party.

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SOME QUESTIONS ABOUT MOTOR VEHICLE TAX

I have bought a new vehicle. Do I have to pay the Motor Vehicle Tax?

Yes. In order to register a car, you have to submit a receipt of an initial tax payment,which will be processed by Suma.

Once the vehicle is registered in the Traffic Department, the annual bill will beissued in the corresponding voluntary payment periods.

I am going to sell my vehicle. What should I do in order to ensurebills are no longer issued in my name?

Notify the Provincial Traffic Department of the sale within 10 days after it hasbeen completed, together with a statement identifying both the seller and thebuyer with their names and addresses. You also have to provide the vehicle’sregistration document (permiso de circulación).

You will have to present the document that proves the transfer (contract of sale)signed by both parties, together with the receipt of the last bill paid for VehicleTax and pay the fee required by the Traffic Department.

I am going to deregister my car. Which is the procedure?

In order to deregister the vehicle permanently because it is no longer going tobe driven, the owner should hand it over, along with the corresponding documentsand papers, to an authorized processing centre.

The following documents also have to be presented:

• Deregistration form• Identity card or passport and NIE.• Receipt of the last bill paid for Car Tax.

You can look up the authorized processing centre on Traffic Department´s website: www.dgt.es

In the case of a motorcycle or moped you should go directly to the TrafficDepartment Office to arrange its permanent deregistration.

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I am leaving Spain and moving to another country and I am takingmy car with me. What should I do?

You have to apply to the Traffic Department for its permanent deregistration dueto your moving to another country. To do this, you have to provide the samepaperwork as when deregistering a car at the end of its service life.

My car was stolen. How can I cancel its registration?

You must report the theft to the Police or Guardia Civil and ask for a copy of thetheft report that can be used as a duplicate of the vehicle’s documents.

Nevertheless, remember: you must also deregister the vehicle license at theProvincial Traffic Department. Reporting the theft to the police is not sufficienton its own.

I cancelled the registration of my vehicle in the Provincial TrafficDepartment but I still receive tax bills. What can I do?

Submit the cancellation request stamped by the Provincial Traffic Department toany Suma office or at your local Town Hall where vehicle tax management has notbeen delegated to Suma.

I have moved to a new address. What should I do?

Any change of address of the titleholder whose name appears on the registrationdocument (permiso de circulación) must be reported to the Provincial TrafficDepartment, especially if you move to a different municipal area.

You need to submit a certificate of registration as a citizen in the Town Hall, i.e.the certificate of inclusion on the census (certificado de empadronamiento) toprove your new address.

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If I cancel the registration in April, do I have to pay vehicle tax forthe whole year?

Vehicle tax is calculated pro rata by quarters in the following cases:

• First registration of a brand new car• Permanent deregistration• Temporary deregistration in case of theft

For the remaining situations, you will have to pay the bill for the whole year.

If you deregister the vehicle in the Provincial Traffic Department before the beginningof or during the voluntary payment period, you should go to Suma or to your localTown Hall, if Suma is not responsible for the management of this tax, with theproof of deregistration and request a pro rata calculation corresponding to thefirst and second quarters.

If you deregister the vehicle in the Traffic Department once the voluntary paymentperiod is over, you will have to pay the full annual bill and afterwards apply for arefund of the corresponding quarters.

What procedure must I follow if I have turned my used car over toa car dealer?

Within the 10 days after selling the car, apply for the temporary deregistrationof the vehicle in the Provincial Traffic Department, stating in the application youridentity and address, together with the identity and address of the car dealer.

You will also be required to submit the following documents to the Provincial TrafficDepartment: registration document (permiso de circulación), document of deliveryof the vehicle to the car dealer and the last receipt of the Motor Vehicle Tax.

Then you will no longer be the owner of the vehicle and the car dealer will appearas its owner until the vehicle is sold and registered in the name of a third person.

This kind of temporary deregistration does not entitle you to the right to a prorata calculation of your vehicle tax.

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FREQUENTLY ASKED QUESTIONS

The bill has not been debited to my account although I had arrangeddirect debit

If your direct debit order has not been effective, you must submit a claim to Sumaattaching the direct debit order signed at the time it was arranged, so that thereasons can be investigated.

The voluntary payment period is about to finish and I have notreceived my tax bill

Contact your Suma office to check whether you have arranged its payment bydirect debit.

If this is not the case, you should go to any Suma office to obtain a duplicatecopy of the bill or ask for the details which will enable you to pay at a cashdispenser or by means of an electronic banking service.

I will not be in Spain during the voluntary payment period

The best way to overcome this problem is to arrange direct debit for the paymentof your bills. Otherwise, you can appoint a representative to deal with your taxobligations.

I paid the same bill twice. How can I get my money back?

You have to request a refund of the amount corresponding to the second bill youpaid, submitting the receipts of both payments and details of the bank accountin which you wish to be reimbursed.

Where do I have to pay the Income and Patrimony Tax?

You should go the Ministry of “Hacienda”, i.e. the Treasury Office, as it is a nationaltax managed by this administration.

It is possible to deal with my local taxes in any Suma office?

You can present your declarations, obtain demands of payment and ask forgeneral information about the taxes managed by Suma at any Suma office.

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oficinas tributarias

OnilPlaza del Carmen, 603430 OnilTel. 966 544 611Fax. 966 544 611Atención al público: lunes,miércoles y jueves.

OrihuelaC/ Luis Rojas, 1303300 OrihuelaTel. 966 743 323Fax. 966 742 269

Orihuela CostaPlaza del Oriol, 1 Urb. Playa Flamenca03189 Orihuela CostaTel. 966 761 169Fax. 966 761 186

PedreguerC/ Gabriel Miró, 3603750 PedreguerTel. 965 760 127Fax. 965 760 138

PegoC/ Ecce Homo, 903780 PegoTel. 966 400 648Fax. 966 400 528

PetrerPlaza Pablo Iglesias, 203610 PetrerTel. 965 377 516Fax. 965 377 247

Pilar de la HoradadaC/ Reyes Católicos, 303190 Pilar de la HoradadaTel. 965 351 133Fax. 966 766 201

Sant Joan d’AlacantC/ Rambla, 1903550 Sant Joan d’AlacantTel. 965 655 211Fax. 965 657 233

NoveldaAvda. de Elche, 4003660 NoveldaTel. 965 624 118Fax. 965 624 244

RojalesC/ Malecón de la Encantá(edif. Mercado de Abastos)03170 RojalesTel. y Fax: 966 713 441Atención al público:de martes a viernes.

L´Alfàs del PiAvda. Pais Valencià, 22A (edif. “La Era”)03580 L’Alfàs del PiTel. 965 887 925Fax. 965 887 925

La NuciaC/ Nou, 203530 La NuciaTel. 966 895 949Fax. 966 895 900

La Vila JoiosaC/ Colón, 1903570 La Vila JoiosaTel. 965 895 211Fax. 966 851 017

MonòverC/ del Teatro esq. C/Mayor03640 MonòverTel. 966 960 311Atención al público: lunes y miércoles.

CrevillentC/ S. Corazón de Jesús, 2103330 CrevillentTel. 966 681 260

966 681 261Fax. 966 681 256

DèniaC/ Paseo del Saladar, 3703700 DèniaTel. 965 788 212Fax. 965 788 699

El CampelloAvda. Generalitat, 3303560 El CampelloTel. 965 636 255Fax. 965 636 193

EldaC/ Hilarión Eslava, 1903600 EldaTel. 965 393 113Fax. 965 393 211

Elx CentroC/ Almassera, 103203 ElxTel. 966 610 088Fax. 965 423 990

Elx CarrúsC/ Joaquín Cartagena Baile, 1303206 ElxTel. 966 662 082Fax. 965 442 228

Guardamar del SeguraC/ Dr. Luis Rivera, 1403140 Guardamar del SeguraTel. 966 725 601Fax. 966 725 602

IbiC/ Constitución, 5-B03440 IbiTel. 965 552 159Fax. 965 552 159

BenidormAvda. Beniardá, 2 (edif.“Playmon”)03502 BenidormTel. 966 801 614Fax. 966 801 130

CalpAvda. Ifach, 9 (edif. “Les Muralles”)03710 CalpTel. 965 836 604Fax. 965 836 606

Callosa d’en SarriàC/ Adolf Salvà, 203510 Callosa d’en SarriàTel. 965 880 603Fax. 965 881 022

CastallaAvda. Constitución, 6603420 CastallaTel. 965 560 747Fax. 966 543 062Atención al público: martes,jueves y viernes.

AlcoiAvda. País Valencià, 203800 AlcoiTel. 965 546 377Fax. 965 546 390

AlicanteC/ Poeta Vila y Blanco, 703003 AlicanteTel. 965 980 070Fax. 965 980 240

AlmoradíC/ Rafael Alberti03610 AlmoradíTel. 966 781 750Fax. 966 780 068

AlteaL´Alt Rei En Jaume I, 3603590 AlteaTel. 966 880 217Fax. 966 880 063

AspeC/ Honda, 203680 AspeTel. 965 492 804Fax. 965 494 609

BenissaC/ Alicante, 3-bis03720 BenissaTel. 965 732 497Fax. 965 732 362

Callosa de SeguraC/ Convento, 1603360 Callosa de SeguraTel. 966 756 970Fax. 966 756 979

AlbateraPl. San Jaime, 103340 AlbateraTel. 965 48 65 09Fax 965 48 73 97

OPENING HOURS

From 8.30 to 14,00 hours.Also on thursdays from 1 Januaryto 30 April and from 1 October to

31 December,from 16,30 to 19,00 hours.

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de suma

Torrevieja - La MataC/ Mayor, 603188 La Mata (Torrevieja)Tel. 966 920 625Fax. 966 923 081

VillenaC/ Jacinto Benavente, 1003400 VillenaTel. 965 801 792Fax 965 814 593

Oficinas CentralesPlz. San Cristóbal, 103002 AlicanteTel. 965 148 500Fax. 965 148 538 / 39

Sant Vicent del RaspeigC/ Mayor, 203690 Sant Vicent del RaspeigTel. 965 670 822

965 671 707Fax. 965 670 810

Santa PolaC/ Vicente Salinas, 603130 Santa PolaTel. 966 692 250Fax. 966 692 034

SaxC/ Maestro Vives, 1003630 SaxTel. 966 967 666Fax. 966 967 666Atención al público: martes y jueves.

TorreviejaC/ Patricio Pérez, 20 - bajo B-03180 TorreviejaTel. 966 703 627

966 703 744Fax. 966 703 781

Torrevieja 2C/ San Pablo, 4-803180 TorreviejaTel. 965 714 626

965 703 855Fax. 965 703 594

TeuladaAvda. Mediterráneo, 14703725 TeuladaTel. 965 740 404Fax. 965 740 404