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A query was submitted regarding whether a local council can charge a connection fee to the sewage network for a property already connected and managed by a development entity. The DGT explains the distinctions between taxes, public prices, and public patrimonial benefits, but declares it lacks the jurisdiction to resolve the specific issue raised.
Cuestión planteada Pregunta si es pertinente por parte del Ayuntamiento el cobro de la tasa por la red de alcantarillado de una vivienda.
La DGT establece que la naturaleza de la contraprestación depende de la gestión: si es por el propio Ayuntamiento es una tasa; si es mediante gestión directa con personificación privada o gestión indirecta (concesión), es una prestación patrimonial de carácter público no tributario. Para que sea tasa, el servicio debe ser impuesto por norma, imprescindible para la vida privada/social o no prestado por el sector privado. No obstante, el órgano no resuelve si el cobro en este caso concreto es pertinente.
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