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El consultante pregunta si la contraprestación por el servicio de recogida de residuos es una tasa o una prestación patrimonial no tributaria cuando parte del servicio lo presta una sociedad mercantil. La DGT responde que la clave es determinar si la sociedad mercantil presta el servicio de forma real y efectiva o si es un mero instrumento del Ayuntamiento.
The tax team reviews your specific situation.
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