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The inquirer asks whether it is possible to charge the waste collection tax for a commercial premises under construction without an activity licence. The DGT indicates that the tax accrues when the service is established, regardless of whether the premises is occupied or closed.
Cuestión planteada Si a un inmueble, en concreto un futuro local comercial, que aún no ha sido terminado de construir y que por lo tanto no cuenta con la preceptiva licencia de primera ocupación, ni por supuesto, con ninguna licencia de actividad, ni se realiza en él ninguna actividad, se le puede liquidar la tasa de recogida de basuras.
La tasa por recogida de residuos se devenga en la medida en que el servicio de recogida esté establecido, siendo irrelevante que una vivienda esté desocupada o un local esté cerrado. El hecho imponible se realiza siempre que sea susceptible la prestación del servicio. Solo procedería la devolución si el servicio no se prestara por causas no imputables al sujeto pasivo.
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