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V0418-26 26 February 2026 · SG de Tributos Locales Criterion in force
OTRO · tasa

Nature of payment for waste collection depends on who bears the risk and the relationship with the user

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.

The question raised

The city council requires the consultant to pay a fee for the provision of the public service of urban solid waste collection and management. Part of this service is provided through municipal personnel and means (certain routes, support operations, inspection, or complementary tasks) and another part of the service is provided by commercial companies awarded through administrative contracts.

The DGT's ruling

If the commercial company assumes the risk of the activity and relates directly to the users (management, collection, incidents), the consideration is a non-tax public patrimonial provision. If the company is a mere instrument and the city council is the entity that relates to the users and manages the consideration, the nature is that of a fee. The fact that the service is divided between municipal means and companies does not, in itself, determine the legal nature.

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