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The inquirer asks whether collective notification by edict is valid when the taxable base for water and sewerage charges changes every quarter. The DGT rules that notification by edict is lawful provided that the registration and the taxable person have been individually notified, and the taxpayer can ascertain the amount through recorded consumption.
Cuestión planteada Si al tener en cada trimestre una base imponible diferente los recibos, la notificación colectiva vía edicto en el BOP es válida o sería de aplicación lo establecido en el artículo 102.3 de la Ley General Tributaria y deberían hacer la notificación de forma individualizada a cada contribuyente.
En tributos de cobro periódico por recibo, es posible la notificación colectiva mediante edictos de las sucesivas liquidaciones, debiendo notificarse de forma individualizada solo la liquidación del alta. El aumento de la base imponible requiere notificación individual, salvo que sea por revalorizaciones generales. En este caso, al conocer el sujeto pasivo su consumo por el contador y el recibo, se cumple la finalidad de la notificación.
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