The isolation of the taxable event in the application of the special quantification regime and the interpretation of the gross turnover income is not permitted.
The special rule of article 24.1.c) of the Revised Text of the Local Treasury Law (TRLRHL) requires the simultaneous concurrence of facts or situations such as the occupation of the land, subsoil or flight of the municipal public domain, that it is a company operating services and not any other entity that is liable to pay the tax for the private use or exploitation of the domain, that the aforementioned company is dedicated to providing its services to the neighborhood or, at least, to a part of it.
This must be understood by the legislator as including all kinds of natural or legal persons, regardless of their public or private nature and the activity or employment they are carrying out.
In this way, the jobs and services referred to as value-added services cannot be included in the basis for calculating the tax for private use or special use of the local public domain constituted either by the ground, subsoil or flight of public roads, whether they are provided to the same client or whether they are only received from other services.
Finally, the Chamber establishes as a doctrine the supplies included in article 24.1.c) TRLHL, and maintains that the invoicing amount for additional or value-added services as well as those listed in the previous seventh legal basis are excluded.
B Law & Tax International Tax & Legal Advisors.
“En B LAW&TAX somos especialistas en asesoramiento fiscal internacional tanto a empresas como para particulares. Si desea ampliar la presente información, estaremos encantados de poder atenderle en el 917817194 o en [email protected]”