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A company inquired whether it was required to pay a fee for the private use of the local public domain regarding its electrical line, given that the route does not pass through municipal surface, subsoil, or airspace. The Directorate-General for Taxes (DGT) ruled that, as no such use of the public domain exists, the taxable event does not occur, and the fee cannot be levied.
The tax team reviews your specific situation.
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