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A query was raised regarding whether fees for urban waste collection services managed by a fully public limited company constitute a tax (tasa) or a non-tax patrimonial provision. The DGT ruled that, as the service is managed through an entity with a distinct legal personality, the consideration is classified as a non-tax public patrimonial provision.
Cuestión planteada Si tras la modificación introducida por la Ley 9/2017, la contraprestación económica exigida por el Ayuntamiento de Algeciras por la prestación del servicio de recogida de basuras y residuos sólidos urbanos, gestionada mediante una sociedad de capital íntegramente público, tiene la naturaleza jurídica de tasa o prestación patrimonial de carácter público no tributario.
Si el servicio público se presta directamente por el Ayuntamiento, la contraprestación es una tasa. Si se realiza mediante gestión directa con personificación diferenciada (como una sociedad mercantil de capital íntegramente público) o gestión indirecta (concesión), será una prestación patrimonial de carácter público no tributario. En este caso, al ser gestionado por una sociedad de capital íntegramente público, la contraprestación no es tributaria.
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