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A company inquired whether it was required to pay a fee for the private use of the local public domain regarding its electrical line, given that the route does not pass through municipal surface, subsoil, or airspace. The Directorate-General for Taxes (DGT) ruled that, as no such use of the public domain exists, the taxable event does not occur, and the fee cannot be levied.
Cuestión planteada Teniendo en cuenta que el trazado de la línea eléctrica que suministra la electricidad a la consultante no discurre por el suelo, subsuelo o vuelo del dominio público del municipio, si es procedente o no la liquidación de la tasa por utilización privativa o aprovechamiento especial del dominio público local.
El hecho imponible de la tasa es la utilización privativa o el aprovechamiento especial del dominio público local. Si la línea eléctrica transcurre exclusivamente por terrenos privados de la consultante sin atravesar el suelo, subsuelo o vuelo del dominio público local, no se realiza el hecho imponible. En consecuencia, no procede la liquidación de la tasa por este concepto.
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