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Se consulta si el cobro por el servicio de recogida de residuos urbanos gestionado por una sociedad de capital íntegramente público es una tasa o una prestación patrimonial no tributaria. La DGT responde que, al gestionarse mediante una entidad con personificación diferenciada, la contraprestación tiene la condición de prestación patrimonial de carácter público no tributario.
The tax team reviews your specific situation.
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