We received a query from a company that operates the telephone service in a municipality. The question was whether he was obliged to pay the annual fee to the City Council for said use or if, on the contrary, this fee should be turned over to the service operator and paid by it.
Putting the problem on the table, we answered that it was necessary to examine the municipal ordinance because section 1 of article 20 of the Consolidated Text of the Local Tax Law (TRLRHL), approved by Royal Legislative Decree 2/2004, of March 5, states that: “Local entities, in the terms provided in this law, may establish rates for the private use or special use of the local public domain, as well as for the provision of public services or the performance of administrative activities of local competence that refer to, affect or benefit taxpayers in a particular way. "
Once we understood that the company was a taxable person in accordance with the ordinance, we indicate that article 24 of the TRLRHL determines the amount of the fee for the exclusive use or the special use of the local public domain. And, specifically, section c) provided that in the case of companies operating supply services of general interest or affecting the generality or an important part of the neighborhood, the amount, in any case and without exception, was 1,5 , XNUMX percent of the gross income from the invoicing that they obtained annually in the municipal term.
But what are exploiters? The distribution and marketing companies of the services. What if we refuse to give the information to the City Council or we give an incorrect one to lower the rate to pay? We explained that the City Council has tax inspection competence by articles 141 and following of the LGT and sanctioning power by articles 178 and following of the same Law. Consequently, the local entity may require the company and, in the event of any breach , initiate the corresponding disciplinary proceedings.
Not satisfied with the above, they inquired: Will the city council be able to request from the State Tax Administration Agency data on the information declared in its municipal term for the purposes of fulfilling the functions of tax management, verification and inspection? Yes, you can do it by the principle of inter-administrative collaboration.
In summary, the fee for the exclusive use or the special use of the local public domain is required, in the terms described, to the distribution and marketing companies of the telephone services and they are obliged to pay it.
Jose Ramon Llopis Cotanda
Local Administrative Law Area. Carrau Corporation