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A query was raised regarding whether the taxable base for urban planning license fees can be set based on the actual cost of what is effectively built when part of the work is abandoned. The DGT ruled that the determination of the taxable base and the amount of the fee depend on the provisions of each municipality's tax ordinance, provided that it does not exceed the cost of the service.
Cuestión planteada Si la base imponible de la tasa se determina en función del coste real efectivo de la obra, cuando se renuncie a la construcción de parte de la obra autorizada mediante la licencia y preceptivamente liquidada en el momento de la expedición de la licencia, ¿procede, al igual que en el ICIO, fijar el importe de la base imponible de la tasa en función del coste real y efectivo de lo definitivamente construido?
El TRLRHL no regula los métodos para determinar la base imponible de las tasas por actividades administrativas, sino que remite a las ordenanzas fiscales de cada entidad local. Estas ordenanzas pueden establecer la base imponible y la cuota tributaria, respetando el límite del artículo 24.2 del TRLRHL, que impide que el importe de la tasa exceda el coste real o previsible del servicio o actividad. Por tanto, en el caso concreto, debe aplicarse lo dispuesto en la ordenanza fiscal del municipio consultante.
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