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V0728-25 21 April 2025 · SG de Tributos Locales Criterion in force
OTRO · tasa

The installation of billboards may trigger the taxable event for the fee for the use of the ground or the airspace of the public domain

The DGT states that local authorities, through their bylaws and a technical-economic report, determine whether the surface is taxable and how it is measured.

The question raised

Question posed: Whether the flat surface, acting as a screen, where advertising messages are attached, may be subject to taxation under the fee for square meters of exposure by way of land use.

The DGT's ruling

La instalación de vallas sobre suelo público constituye aprovechamiento especial del dominio público local. Si la valla sobresale de la fachada de un edificio privado, se produce el hecho imponible por la utilización del vuelo del dominio público. La determinación de si la superficie plana es objeto de gravamen o cómo se calcula el importe debe realizarla la entidad local mediante su ordenanza fiscal y un informe técnico-económico.

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