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A company inquired whether it could assume the payment of a BOE publication fee if required by a public contract. The DGT ruled that private parties cannot alter the identity of the taxpayer through private agreements.
Cuestión planteada ¿Puede y debe la entidad mercantil asumir el pago de un tributo aunque dicha obligación figure como condición obligatoria en caso de resultar adjudicatario del contrato público?
El sujeto pasivo de la tasa por publicación de anuncios en el BOE es una entidad pública. Según el artículo 17.5 de la LGT, los particulares no pueden alterar la configuración del tributo ni el sujeto pasivo mediante actos o convenios. El pago debe ser asumido por el sujeto pasivo legal, aunque el adjudicatario tenga la obligación privada de reintegrar dicho importe a la entidad pública.
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