Doctrine by topic · DGT Observatory

Private Use: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2015–2025

Current position

The taxable event for the fee is the private use or special exploitation of local public domain. The installation of elements such as fences that protrude into the airspace of the public domain constitutes this taxable event. The determination of the taxable surface area is the responsibility of the local administration according to its tax ordinance.

The DGT's position remains constant in defining the taxable event as the private use or special exploitation of the public domain. Over the years, the doctrine has clarified the scope of the concept, distinguishing between the fee and the canon, and delimiting specific situations such as the passage of power lines or the installation of telecommunications infrastructure and fences.

Turning points

  1. V1594-22

    Distinguishes the nature of the fee as a coercive tax versus the canon as a contractual consideration set by the will of the parties.

  2. V1957-23

    Specifies that the provision of internet via radiofrequency does not constitute the taxable event, whereas fiber optics does involve the exploitation of the public domain.

Analysis based on 8 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

8

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