The Spanish Supreme Court pronounces on the limits of the Administration when determining qualification, simulation and conflict in the application of the rule.
Tag: Spanish Supreme Court
Tax Advisor: The Supreme Court rules that municipalities cannot differentiate fees according to census registration
In its most recent ruling, Supreme Court Ruling No. 1064/2023 issued on July 20, 2023, it is established that a municipality cannot apply differences in a fee for the use of municipal sports facilities such as frontons and swimming pools, based on whether or not the users are registered in the municipality. Registration is not… Continue reading Tax Advisor: The Supreme Court rules that municipalities cannot differentiate fees according to census registration