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The query examines whether the tariff for water supply services provided via a concessionaire constitutes a tax or a non-tax patrimonial benefit. The Directorate-General for Tax (DGT) rules that, as it is managed through a concession, it is classified as a non-tax public patrimonial benefit.
Cuestión planteada Si tras la modificación introducida por la Ley 9/2017, la tarifa satisfecha por los usuarios tiene la naturaleza jurídica de tasa o de prestación patrimonial de carácter público no tributario. En el caso de que no se considere tasa, si el Ayuntamiento debe realizar algún tipo de trámite para adecuar el concepto de tasa anterior al nuevo concepto.
Si el servicio se presta directamente por el Ayuntamiento, la contraprestación es una tasa. Si se realiza mediante gestión indirecta, como una concesión administrativa, o mediante personificación privada (sociedad mercantil), la contraprestación es una prestación patrimonial de carácter público no tributario. Al ser una prestación no tributaria, su importe no está limitado por el coste real o previsible del servicio, aunque está sujeto al control de las Comisiones Autonómicas de Precios.
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