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V1841-23 26 June 2023 · SG de Tributos Locales Criterion in force
OTRO · tasa de recogida de basuras

Waste collection tax must be paid even if the commercial premises is closed and inactive

A local council consulted whether it could charge the waste collection tax to a commercial premises that has been closed for nine years. The DGT ruled that the tax is payable because the service is established and provided normally, regardless of whether the property is occupied.

The question raised

It is requested whether, in accordance with the attached tax ordinance, it is appropriate for the city council to charge the waste collection tax on a commercial premises without activity.

The DGT's ruling

The waste collection tax accrues as long as the service is established, regardless of whether the property is unoccupied or the premises are closed. The cost of the service is determined based on its foreseeable cost and cannot depend on the occupancy or the volume of waste generated by each taxpayer. A refund would only be appropriate if the service were not provided due to causes not attributable to the taxable person.

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