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The applicant asks whether they must pay the Municipal Tax on Luxury Expenditure for a hunting ground if the City Council has not approved the relevant tax ordinance. The DGT rules that, as it is an optional tax, its imposition requires the approval of the corresponding tax ordinance.
Cuestión planteada ¿Está obligado el consultante al pago del citado impuesto si el Ayuntamiento no tiene aprobada la ordenanza fiscal correspondiente? En caso de no tener obligación ¿puede solicitar la devolución del importe pagado correspondiente a los períodos no prescritos?
El Impuesto Municipal sobre Gastos Suntuarios, en su modalidad de aprovechamiento de cotos de caza y pesca, es un impuesto potestativo. Por tanto, su exigencia por parte de los ayuntamientos requiere la aprobación del acuerdo de imposición y de la correspondiente ordenanza fiscal reguladora, según el artículo 15.1 del TRLRHL. No es necesario aprobar una ordenanza en cada período impositivo, basta con que se haya aprobado en algún momento y permanezca vigente.
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