Local Fees for Public Domain Use and Services

Posted on Jan 3, 2025 in Law & Jurisprudence

Fees

First Subsection. Taxable Events

Article 20

  1. Local authorities, as provided in this Act, may establish fees for private or special use of local public domain, and for the provision of public services or administrative activities relating to local competition, affecting or benefiting taxpayers in a particular way.
  2. In any case, the following have the status of economic benefits that rates established by local entities:
  • A) The private or special use of the local public domain.
  • B) Providing a public service or performing an administrative activity under the public law of local competition concerns, affecting or benefiting a particular way for the taxpayer, when either of the following circumstances apply:
    • a) Non-application or voluntary reception for administrators. These effects are not considered voluntary request or receipt given by:
      • As is required by law or regulation.
      • When goods, services or activities required are essential to the private lives of the applicant.
    • b) Not be provided or performed by the private sector, whether or not your reservation established for the public sector under the current rules.
It is understood that the administrative or service affects or relates to the taxpayer when it has been directly or indirectly motivated by the same reason that their actions or omissions requiring local entities to carry out activities or make available automatically for security services, sanitation, food supply to the urban population or order, or whatever. As provided in paragraph 1 above, Local fees may be charged for any private use or alleged use of special local public domain, and in particular for the following:
  • a) Bags of sand and other construction materials in local public lands.
  • b) Construction on land use in local public wells or tanks snow or cisterns where rainwater is collected.
  • c) Enjoy bathing and other waters that do not involve the sharing of the public.
  • d) Discharge and drainage pipes and other similar installations on land for public use locally.
  • e) Occupation of the subsoil of land for public use locally.
  • f) Opening of ditches, pits and coves of the local public land uses, including highways, roads and other local public roads for the installation and repair of pipes, conduits and other facilities, and any removal of pavements or curbs on the road public.
  • g) Occupation of land for public use local goods, construction materials, debris, fences, struts, rings, scaffolding and other welfare facilities.
  • h) Driveways across sidewalks and road reserves for exclusive parking, stop vehicles, loading and unloading of goods of any kind.
  • i) Installation of floor grilles, skylights, vents, gates, feed openings or the like holding the ground or subsoil of all kinds of local roads, to provide light, ventilation, entry access of persons or items to basements or semi-basements.
  • j) Occupation of the flight of all kinds of local roads closed building elements, terraces, verandas, balconies, awnings, canopies, windshields and other similar facilities, cantilevered on public roads or protruding from the front line.
  • k) Lying, pipes and conduits galleries for electricity, water, gas or other fluid lines including poles, wires, brackets, tie boxes, distribution or registration, transformers, rails, scales, equipment for sale and other similar machine to be established on public roads or other local public land or fly over them.
  • l) Occupation of land for public use local tables, chairs, bleachers, tables and other components, for financial gain.
  • m) Installation of kiosks in public.
  • n) Installation of seats, booths, sales booths, shows, attractions and marinas, located on land use and local public street and mobile industries and film shooting.
  • ñ) Covers, shop windows and showcases.
  • o) Shootings and towed vehicles are not taxed by the tax motor vehicles.
  • p) Transit of livestock on public roads or local public lands.
  • q) Retaining walls or support of land, buildings or fences, whether permanent or temporary, on local roads.
  • r) Deposits and aircraft fuel dispensers and, more generally, of any article or commodity, local public land uses.
  • s) Installation of ads occupying public land or visible from local roads, local roads, and other local roads.
  • t) Construction of roads, paths and other local roads sewers and ditches and steps on embankments to vehicles of any kind, and for a cattle drive.
  • u) Parking of motor vehicles on roads in the municipalities within the areas are identified for that purpose and with the limitations that may be established.
As provided in paragraph 1 above, Local fees may be charged for any course of provision of services or administrative activities of local competition, and in particular for the following:
  • a) Documents issued or they understand the government or local authorities, ex parte.
  • b) Authorization of plaque, patents and other similar distinctive shield of the Local Entity.
  • c) Granting of licenses and authorizations Autotaxis administrative and other vehicles for hire.
  • d) Rural Nursery.
  • e) Public Voice.
  • f) Special surveillance operations that request.
  • g) Services of local competition are especially motivated by the holding of public entertainment, large transport, caravan steps and any other activities requiring the provision of such special services.
  • h) The granting of planning permission required by the law of the land and urban management.
  • i) Granting of licenses to open businesses.
  • j) Inspection of vehicles, boilers, motors, transformers, elevators, hoists and other equipment and similar facilities for industrial and commercial establishments.
  • k) Services for prevention and firefighting, prevention of debris, construction and demolition, salvage and general protection of persons and property, involving also the maintenance of service and the transfer of use of machinery and equipment assigned to these services, such as scales, tanks, jet pumps, boats, etc.
  • l) Sanitary inspection services as well as chemical analysis, bacteriological and any others of similar nature and in general laboratory services or any other health establishment and health of local bodies.
  • m) Preventive health services, disinfection, fumigation, pest control and destruction of any class of substances and pollutants or germs propagators of public health provided in the home or on request.
  • n) Support and stays in hospitals, clinics or nursing homes medical, psychiatric and specialty clinics, recovery and rehabilitation centers, ambulances sanitary and similar services, and other charity-care establishments of local entities, even when costs are to be met by other entities of any nature.
  • ñ) Assists and stays in homes and nursing homes, daycare centers, shelters and other facilities of similar nature.
  • o) Houses bathrooms, showers, swimming pools, sports facilities and other similar services.
  • p) Local cemeteries, conducting funeral services and other bodies of local character.
  • q) Placement of pipes, wires and cables on poles or in galleries of service ownership of local entities.
  • r) Sewage and treatment and wastewater treatment, including monitoring special private sewers.
  • s) Municipal solid waste collection, treatment and disposal of them, peeling of cleaning cesspools and private streets.
  • t) Distribution of water, gas, electricity and other supplies including public rights of lines and hook placement and use of counters and similar facilities where such services or supplies are provided by local entities.
  • u) Slaughterhouse service, auctions and markets, as well as carrying meat if it were to be used in a manner required, and inspection services in respect of supplies, including the use of weighing and measuring means.
  • v) Special teaching in educational institutions of local entities.
  • w) Visits to museums, exhibitions, libraries, historic or artistic monuments, zoos or other institutions or similar places.
  • x) Use of columns, posters and other local facilities similar to the display of ads.
  • y) Sanding of the roads at the request of individuals.
  • z) Making unusual activities of regulation and control of urban traffic, to facilitate the movement of vehicles and different from the usual signs and traffic management by the Municipal Police.

Article 21

  1. Local Entities shall not charge fees for the following services:
  • a) Supply of water fountains.
  • b) Lighting of public roads.
  • c) Monitoring the general public.
  • d) Civil protection.
  • e) Cleaning of public roads.
  • f) Education in the levels of compulsory education.
The State, the Autonomous Communities and local bodies are not obliged to pay the fees for private use or special use in the public domain from exploitation inherent in public communications services that operate directly and immediately all the security interest citizen or national defense.

Article 22

Fees for services do not preclude the levy of special contributions by the establishment or extension thereof.

Subsection 2. Taxpayers

Article 23

  1. Are taxpayers of fees in respect of taxpayers, natural and legal persons and entities referred to in Article 33 of the General Tax Law:
  • a) Enjoy, used or enjoyed especially the local public domain in particular benefit in accordance with one of the cases provided for in Article 20. 3 of this Law
  • b) To request or are benefited or affected by local services or activities that provide or perform Local Government in accordance with one of the cases provided for in Article 20. 4 of this Law
Substitutes have the status of the taxpayer:
  • a) The prescribed fees for services or activities that benefit or affect the occupants of houses or premises, the owners of such property who may have an impact, if any, fees on the respective beneficiaries.
  • b) The fees established by the granting of planning permission under the regulations on land and urban management, builders and contractors.
  • c) The rates set by the provision of prevention and firefighting, prevention of debris, construction and demolition, salvage and, in general, to protect people and property, involving also the maintenance of services, institutions or risk insurance companies.
  • d) The rates set by the private use or special use or carriage driveways across sidewalks and their construction, maintenance, modification or deletion, the owners of local farms and giving access to such entries vehicles, who may have an impact, if any, fees on the respective beneficiaries.

Subsection 3. Amount and Accrual

Article 24

  1. The amount of the fees provided for private use or special use of the local public domain will be set by reference to the value that the market would have on the utility derived from such use or exploitation, if the goods involved were not public domain. To this end, the tax ordinance may signal in each case in accordance with the specific nature of the private use or special use in question, the criteria and parameters for defining the market value of the utility derived.
  2. When using competitive bidding procedures, the amount of the fee determined by the economic value of the proposition on which rests the grant approval or award.
  3. In the case of fees for private use or special utilizations incorporated in the soil, subsoil or flight of the municipal public roads, for operating companies supply services affecting the generality or a significant part of the neighborhood, the amount of those will, in any case and without exception, at 1, 5 by 100 of gross receipts from the sales they get annually in each township for those undertakings. These rates are consistent with others that may be established for the provision of services or activities of local competition, of which the said companies should be taxable as provided in Article 23 of this Law
  4. In general and as provided in the following paragraph, the amount of fees for the provision of a service or the conduct of an activity shall not exceed, as a whole, real or anticipated cost of the service or activity concerned or, failing that, the value of the benefit received.
  5. For the determination of such amount will be considered direct and indirect costs, including financial, depreciation of fixed assets and, where appropriate, those required to ensure continuity and reasonable development of the service or activity for which provision or performance rate is required, all regardless of budget or body that satisfies him. The maintenance and reasonable development of the service or activity in question, is calculated according to the draft budget and approved by the competent body.
  6. The tax shall be, as prescribed by the appropriate financial controls, in:
  • a) The amount resulting from applying a tariff
  • b) a fixed fee for that purpose, or
  • c) The amount resulting from the joint application of both procedures.
To determine the amount of fees may be considered generic criteria of economic capacity of the parties required to meet them. When private use or special use led to the destruction or deterioration of the local public domain, the beneficiary, subject to payment of the fee that may be due, shall be obliged to refund the total cost of the respective costs of reconstruction or repair and Prior to the deposit amount. If the damage was irreparable, the entity shall be compensated in an amount equal to the value of property destroyed or the amount of deterioration of damaged. The Local Government may not fully or partially waive compensation and reimbursement referred to in this paragraph.

Article 25

Agreements establishing fees for private use or special use in the public domain, or to finance all or part of the new services must be taken in view of techno-economic reports on which they show the market value or cover the expected cost of these services, respectively.

Article 26

  1. The fees may accrue, depending on the nature of your event and as determined by the respective Fiscal Ordinance:
  • a) When initiating the exclusive use or special use, or when you start the service or performing the activity, although in both cases the deposit may be required prior to its total or partial.
  • b) Where the application is made to initiate the action or the file that will not be made or processed without having made the payment.
Where the nature of the material requires the accrual rate for this newspaper, and thus determined in the appropriate financial controls, the same shall be 1 January of each year and the tax period shall comprise the calendar year, except in cases of home or termination of the private use, special use or use the service or activity, in which case the tax period shall be adjusted to that fact with assessment of the contribution, in the terms established in the relevant tax law. When for reasons beyond the taxpayer, public service, administrative activity or the right to the use or exploitation of the public domain is not provided or developed, shall refund the amount.

Article 27

  1. The Local Government may require fees in reverse regime.
  2. The Local Government may establish cooperation agreements with institution, institutions and organizations representing taxpayers of fees, in order to simplify compliance with the formal and material obligations deriving therefrom, or the assessment or collection procedures.