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A taxpayer asks whether it is legal to pay both the collection and treatment waste fees together, how they should be notified, and what transparency obligations local authorities have. The DGT responds that it is legal if each fee covers a separate service and distinct taxable event, and that periodic bills can be notified by public announcement.
Cuestión planteada Se plantea las siguientes cuestiones:
Es correcta la exigibilidad de ambas tasas si cada ordenanza regula un hecho imponible distinto, como la recogida por un lado y el tratamiento por otro. La notificación de liquidaciones periódicas puede realizarse de forma colectiva mediante edictos, salvo el alta que debe ser individualizada. Las entidades deben aprobar y publicar sus ordenanzas antes del devengo y asegurar que el importe no exceda el coste real del servicio.
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