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V4480-16 18 October 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto municipal sobre gastos suntuarios

Approval of tax ordinance required to levy Municipal Tax on Luxury Expenditure

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.

The question raised

Is the taxpayer obliged to pay the aforementioned tax if the City Council has not approved the corresponding tax ordinance? In the event of no obligation, can they request a refund of the amount paid corresponding to the non-prescribed periods?

The DGT's ruling

The Municipal Tax on Luxury Expenses, in its modality of the exploitation of hunting and fishing grounds, is an optional tax. Therefore, its enforcement by municipal councils requires the approval of the imposition agreement and the corresponding regulatory tax ordinance, pursuant to Article 15.1 of the TRLRHL. It is not necessary to approve an ordinance for each tax period; it is sufficient that it has been approved at some point and remains in force.

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