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V0189-14 28 January 2014 · SG de Tributos Locales Criterion in force
OTRO · tasa

Vehicle access fee justified by private use of public domain rather than vehicle ownership

A homeowner with garage access asks whether they must pay the vehicle access fee if they do not own a car. The DGT responds that the taxable event is the private use of the public domain and not the ownership of a vehicle.

The question raised

The consultant poses the following question:

The DGT's ruling

The taxable event of the fee consists of the private or special use of the public domain, which implies the restriction of the use of said space for the rest of the citizens. Therefore, it is this private use that justifies the levy of the fee and not the ownership or non-ownership of a vehicle. Management is governed by the corresponding tax ordinance of the City Council.

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