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V1841-23 ·26 June 2023 ·consulta-vinculante Medium impact
Tax

Waste collection tax must be paid even if the commercial premises is closed and inactive

A local council consulted whether it could charge the waste collection tax to a commercial premises that has been closed for nine years. The DGT ruled that the tax is payable because the service is established and provided normally, regardless of whether the property is occupied.

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2023-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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