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V1957-23 ·6 July 2023 ·consulta-vinculante Medium impact
Tax

Municipal public domain usage fee applies only to revenue from services using fixed networks (fibre optics)

A query was raised regarding whether the fee for the use of municipal land, subsoil, or airspace should apply to all internet revenue or only to that which uses municipal infrastructure. The DGT ruled that only revenue from subscribers using fixed networks, such as fibre optics, should be attributed.

In 6 key points

How it affects those involved

This ruling limits the scope of municipal taxation on telecommunications, ensuring that fees for the use of public domain are strictly tied to the actual use of physical municipal infrastructure rather than general internet service revenue.

Lifecycle

2023-07-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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