Fees
What is a fee?
Fees are the payment to the administration for private use or specific exploitation of public spaces and for providing public services or carrying out administrative activities.
Therefore, a local council can demand payment of fees when public space is occupied by bar tables, newspaper stands, dropped kerbs serving only one individual, fences around building sites, etc.
The administration can also demand fees when they carry out services which they are legally required to, such as rubbish collection and the provision of drinking water.
Fees are also applied as compensation for administrative tasks that have been requested, such as using the municipal coat of arms, taxi licenses, building permits, permits for opening new shops, nursery schools in rural areas, services for fire prevention and extinction, physical or mental health services, disinfection services, for nursery schools, swimming pools and sports facilities, cemeteries, sewage networks, museums, libraries, etc.
Who is liable for the payment of fees?
Article 23 of the Revised Text of the Regulatory Law of Local Revenue Agencies states that the accountable person is any individual or legal entity, as well as the entities specified in article 35.4 of the General Tax Law, whenever they specifically enjoy, utilize or exploit the public space for private interests. Also accountable are persons who apply for local services or activities carried out by local entities or who benefit from or are affected by these activities.
In certain cases, if the law establishes that a substitute person takes the place of taxpayer, the substitute person is liable.
The owner of a building has this status if the fee in question is for services or activities that benefit or affect the occupiers of dwellings or business spaces within a building.
Construction companies and building contractors are also substitute taxpayers subject to fees for building or works permits.
As for the fees related to services of fire prevention and extinction, regulated property maintenance, building and demolishing, rescue operations and, in general, the protection of persons and goods, including maintenance of the service itself, insurance companies are the substitute persons.
In the case of fees for vehicle access and dropped kerbs, substitute persons are the owners of the building served by it.
Where and how must it be paid?
At the collaborating entities listed on the official payment form using one of the following methods of payment:
- In person, at branch offices of the financial institutions.
- ATM, if the collaborating entity offers this service.
- Phone banking, if the collaborating entity offers this service.
- Internet, by bank transfer or using a debit or credit card.
Go to Payment of taxes and other revenue.
The official payment form sent by BASE via surface mail, is needed to complete the transaction. If you do not receive this form you can request a copy from any of the BASE offices.
Sample official payment form (pdf)
Notice: Payment must be made within the period stipulated on the official payment form. After this period you can request a new document, depending on the status of your tax file.
Regulation of fees
Fees are regulated by:
- The Texto Refundido de la Ley Reguladora de las Haciendas Locales (Revised text of the Regulatory Law of Local Revenue Agencies), approved in the Royal Legislative Decree 2/2004, of 5 March;
- The tax byelaws of the local councils, which set taxation percentages and determine concrete matters and formalities for management and collection. Payable fees can be based on variable or flat rates or a combination of both.
There has to be tax byelaw for every fee that is regulated, is such a way that each covers the concrete aspects of the fee in question.
A fee is due when the rendering of a service or private use starts or when an application is submitted. In the case of periodic taxation, the due date is 1 January of each year and covers a period of one year.
FAQs - Frequently asked questions
5. I registered for rubbish collection in June. Must I pay for the whole year?
6. Is their any relief on fees?
1. I am the owner of a property which I rent out and the council sends the tax bill for rubbish collection to me and not to the tenant. Must I or the tenant pay it?
The Texto Refundido de la Ley Reguladora de las Haciendas Locales (Revised Text of the Regulatory Law of Local Revenue Agencies) establishes that the fees for services such as rubbish collection should be paid by the person who receives the service. However, in cases where the property is rented, the substitute person is liable, which means that the owner of the property must pay the fee, without prejudicing their right to pass the cost on to the tenant.
2. I feel that the cost of the water supply is high and that the local council is maintaining itself at the cost of users.
One of the features of service fees is that the councils must draw up an advance report on the economic-financial situation to evaluate the total cost of the service. The total amount that the council collects for the service cannot be higher than the associated costs: the council cannot gain a profit from collecting a fee, it must simply cover the cost of the service.
3. I want to carry out some works and applied for a licence from the council. In the end, for various reasons, I decided not to do them. The council has refunded the ICIO payment, but not that for the works licence. Is this right?
The council has refunded the amount paid for ICIO because the works were not carried out, but, prior to authorisation, it had to confirm that the project was within legal limits. Payment for the work involved and the reports drawn up is through the licence fee. As this administrative work was carried out, the council has the right to be paid.
4. I asked for a certificate and I had to pay. The other day, I also had to pay for photocopies which I was asked to supply. Can the council charge me for any piece of paper?
The council can apply a fee for issuing documents, such as certificates, reports or simply photocopies, if it has a tax byelaw which allows for these charges.
5. I registered for rubbish collection in June. Must I pay for the whole year?
Liability for the rubbish collection fee is established on 1 January, and the tax period is the whole year. However, the council can charge pro rata (quarterly, half-yearly, etc.) if this is foreseen in a municipal byelaw. If not, the tax must be paid for the full year.
6. Is their any relief on fees?
Legally, this is difficult, as the fees cover the total cost of a service. If the council applied relief, it would not be able to cover these costs and this would affect other users or the council itself would have to finance the service.