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A query was made regarding the legal nature of payments made for parking vehicles on urban roads. The DGT determines that these payments are a fee, which is a type of tax.
Cuestión planteada - ¿Cuál es la naturaleza jurídica de las cantidades de dinero que se pagan por estacionar el vehículo en las vías urbanas de la ciudad?
El estacionamiento de vehículos en vías urbanas señalizadas, que implica el pago de una cantidad según la normativa y ordenanza fiscal, constituye el hecho imponible de una tasa. Las tasas son tributos cuya base es la utilización privativa o el aprovechamiento especial del dominio público. A diferencia de los impuestos, las tasas se rigen por el principio de beneficio derivado de la prestación o uso.
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