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The DGT responds that public prices are not taxes.
Cuestión planteada Consideración del precio público como tributo. Exigencia del mismo sin responder a un servicio efectivamente prestado.
Los precios públicos son contraprestaciones pecuniarias por servicios o actividades en régimen de Derecho Público que también ofrece el sector privado y son de solicitud voluntaria. No tienen la naturaleza de tributo. Su cuantía puede establecerse por Orden ministerial o Resolución de Organismos Públicos. La Ley 8/1989 se aplica de forma supletoria a la legislación de las Comunidades Autónomas o Haciendas Locales.
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