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A consultant inquired whether local council aid providing a 30% discount on IBI (Property Tax) and waste management fees constitutes a subsidy or a tax benefit, and what legal remedies are available. The DGT ruled that because these measures directly affect the tax liability, they are tax benefits rather than subsidies. Consequently, a local council lacks the authority to grant them if they are not expressly provided for by law.
Cuestión planteada El consultante plantea, en relación a los hechos descritos, las siguientes cuestiones:
Las medidas que reducen directamente la cuota tributaria son beneficios fiscales y no subvenciones, ya que la Ley General de Subvenciones excluye expresamente los beneficios fiscales de su ámbito. Los Ayuntamientos solo pueden establecer beneficios fiscales si están previstos en normas con rango de ley o en sus ordenanzas bajo los supuestos legales. Si la reducción de la cuota no está amparada por ley, el Ayuntamiento carece de potestad para concederla. Respecto a la devolución, no procede si las liquidaciones emitidas son correctas, sin perjuicio de la responsabilidad del Ayuntamiento por otorgar beneficios sin competencia.
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