It was delivered on a signed for basis, and we had to go to the post office to collect it. Everyone had one and therefore stood in a huge queue waiting to get ours

More of these bills being delivered today in Oliva. This time they don't have to be signed for . Euros 51.98 covering (I think ) the whole of 2013. What a time to impose a new tax! I doubt if any of our spanish neighbours in the barrio will pay it - 50 euros is a lot of cash for them. Most of them will probably end up in the recycling.

When I was over in early May I had not received a bill so thought it best to get it sorted out.

Visit Town Hall assuming I could pay there. No such luck. Sent to Gestio de tributaria in Oliva.
Again no luck told I had to go to the Gestio in Gandia.
Success Gestio in Gandia finds our details, produces a bill and suggests I set up a DD for future payments, however the first payment needed to be paid into a bank.
Go to bank to pay and set up DD. Bank (Barclays) set up DD but will not take first payment as they are not authorised.
Give up for the day and pay into a Sabadell the following day.
All for around 50euros.

Sometimes things are not straightforward in Spain.