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V0290-26 12 February 2026 · SG de Tributos Locales Criterion in force
OTRO · tasa de recogida de residuos

Residues tax due even for vacant properties; owner liable for payment

A company asks whether it must pay waste collection tax for vacant offices and premises, whether the municipality must first bill the taxpayer, and whether the cadastral value can be used. The DGT responds that payment is mandatory if the service is established and that the owner is the liable taxpayer.

The question raised

The following questions are raised regarding the urban solid waste collection tax, as substitutes for the taxpayer:

The DGT's ruling

The waste tax accrues as long as the service is established, regardless of whether the property is unoccupied or closed. The owner is the substitute for the taxpayer and, therefore, the taxable person to whom the Administration must direct the collection. The amount of the tax must be based on the actual or foreseeable cost of the service, and the tax ordinance may use economic capacity criteria for quantification.

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