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The applicant asks whether a payment demand from an irrigation community to cover general expenses and budget reallocations constitutes a tax. The DGT rules that these are not fees or taxes, but rather public law debts that must be recovered through enforcement proceedings.
Cuestión planteada ¿Cuál es la naturaleza jurídica de la exacción exigida?
Las exacciones para sufragar gastos ordinarios, generales y desvío presupuestario de las comunidades de regantes no tienen la calificación de tasas ni de tributos. Al ser corporaciones de derecho público, estas comunidades pueden exigir sus deudas mediante el procedimiento de apremio. Debido a su naturaleza no tributaria, los actos dictados por las comunidades de regantes no pueden ser objeto de reclamación en vía económico-administrativa.
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