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V1511-25 ·19 August 2025 ·consulta-vinculante Medium impact
Tax

Legal nature of the remuneration of regional councils for waste management services

Un consejo comarcal consulta sobre la sujeción al IVA de sus servicios de residuos y la naturaleza de las retribuciones que recibe. La DGT aclara que las aportaciones de municipios integrantes no son tributos y distingue entre tasas, precios públicos y prestaciones patrimoniales no tributarias según el modelo de gestión.

Lifecycle

2025-08-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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