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The consultant asks whether the fee for waste collection service is a tax or a non-taxable patrimonial benefit when a commercial company provides part of the service. The DGT responds that the key issue is whether the commercial company genuinely and effectively provides the service or merely acts as a tool for the municipality.
Cuestión planteada El ayuntamiento exige al consultante una tasa por la prestación del servicio público de recogida y gestión de residuos sólidos urbanos. Parte de este servicio se presta mediante personal y medios municipales (determinadas rutas, operaciones de apoyo, inspección o tareas complementarias) y otra parte del servicio lo prestan sociedades mercantiles adjudicadas mediante contratos administrativos.
Si la sociedad mercantil asume el riesgo y se relaciona directamente con los usuarios (gestión, recaudación, incidencias), la contraprestación es una prestación patrimonial de carácter público no tributario. Si la sociedad es un mero instrumento y el Ayuntamiento es quien se relaciona con los usuarios y gestiona la contraprestación, la naturaleza es de tasa. La división de tareas entre personal municipal y empresas no es el factor determinante para esta distinción.
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