I sold my appartment in spain in 2008. I have now been sent a bill for unpaid local tax for the years 2003,2004,2005 and 2007. I did not know that I had not paid for these years, as never received a bill. I am told that I must pay them by the end of the month or will be taken to court. I did find out on line that after 4 years they cannot chase me for payment any more, Questions is do I have to pay or what if I do not pay.