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A query was raised regarding whether the fee for the use of municipal land, subsoil, or airspace should apply to all internet revenue or only to that which uses municipal infrastructure. The DGT ruled that only revenue from subscribers using fixed networks, such as fibre optics, should be attributed.
Cuestión planteada Solicita, si a criterio del RDL 2/2004, la tasa se debe aplicar a los ingresos brutos provenientes de cualquier tipo de abonado por la prestación de los servicios de telecomunicaciones de acceso a internet o solamente los provenientes de aquellos abonados cuya prestación del servicio de telecomunicaciones de acceso a internet se aprovecha de la infraestructura instalada en el dominio público municipal (vuelo, suelo y subsuelo).
Para la aplicación del régimen especial del artículo 24.1.c) del TRLRHL, solo deben imputarse los ingresos brutos de los servicios prestados mediante la utilización privativa o aprovechamiento especial del dominio público local. Por tanto, la prestación de internet por radiofrecuencia no constituye el hecho imponible de esta tasa municipal. En cambio, la prestación de internet por fibra óptica sí supone el aprovechamiento del dominio público local y está sujeta a la tasa del 1,5% de los ingresos brutos de dichos servicios.
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