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A query was submitted regarding whether a local council can charge a connection fee to the sewage network for a property already connected and managed by a development entity. The DGT explains the distinctions between taxes, public prices, and public patrimonial benefits, but declares it lacks the jurisdiction to resolve the specific issue raised.
The ruling clarifies the DGT's jurisdictional limits regarding specific local taxation disputes, although it does not provide a definitive precedent for the legality of the specific charge in question.
The tax team reviews your specific situation.
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