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A company managing gas balances and guarantees for direct consumers asks whether it must pay the local domain usage tax under the special 1.5% regime. The DGT replies that it does not, as the company is not a service supply operator.
Cuestión planteada Se plantea si resulta de aplicación el régimen especial de cuantificación de la tasa por la utilización privativa o el aprovechamiento especial del dominio público local, regulado en el artículo 24.1.c) del TRLRHL.
El régimen especial de cuantificación del 1,5% de los ingresos brutos solo se aplica a empresas explotadoras de servicios de suministros que afecten a la generalidad o parte importante del vecindario. La consultante, al prestar servicios de gestión y no de suministro de gas, debe tributar por la regla general de la tasa (valor de mercado de la utilidad) si utiliza el dominio público local. El sujeto pasivo será quien disfrute o aproveche especialmente dicho dominio.
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