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Law 8/1989 Of 13 April, Rates And Prices Public.

Original Language Title: Ley 8/1989, de 13 de abril, de Tasas y Precios Públicos.

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TEXT

JOHN CARLOS I

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Courts have approved and I come to sanction the following Law:

EXPLANATORY STATEMENT

I

The process of ordering rates in Spanish tax history cannot be said to have been simple or even finished. This is due to complex and well known causes, derived from the genesis, characteristics and peculiar function that these taxes fulfilled in the tax system, in the financing of the public Entes endowed with certain autonomy within the structure of the Public Sector and, even, the remuneration policy of public servants.

As of 1958, however, there are a number of provisions of very different nature that make a significant progress in the re-routing of the rate-and its use-to the parameters of the budgetary and fiscal technique. Among them is the Law on Parafiscal Rates and Exactions of December 26, 1958, the Law of Reform of the Tax System of 11 June 1964 and the fundamental Law on the Remuneration of Civil Administration Officials. State of 4 May 1965, which ended with the Spanish parafisquality by establishing the application of the principles of legality and budgetary integration of parafiscal charges and levies.

Subsequently, the Royal Decree-Law 26/1977 of 24 March, abolished some thirty old parafiscal charges or levies, transacted another ten to the price regime or own resources of Autonomous Bodies and carried out some recasts.

Also, as a result of the entry into force of Law 30/1985 of 2 August of the Value Added Tax, ten other parafiscal charges or levies have been repealed.

In this same line of rationalisation and simplification of the system of fees, the abolition in recent times of a number of them by the General Budget Laws of the State, as well as the abolition of the Court fees for Law 25/1986 of 24 December.

II

The important effort made in the years cited to recast, systematize and order the presence of these taxes in our tax system has not been able to prevent, however, that the regulation of the taxes will continue. offering a dispersion and complexity that makes it difficult for them to know and apply, thus affecting the legal security of the managed ones, nor that certain parafiscal demonstrations are still being carried out.

It is also evident that our entry into the European Economic Community and the demands resulting from it for our country, in the field of tax harmonization, have directly influenced the peculiar world of interest rates and above all. in their compatibility and exclusion relationships with Value Added Tax that rejects the structure fees equivalent to that of a sales tax.

The entry into force of the Constitution and the case law of the Constitutional Court on the principle of the legality of the tax law have significantly affected the configuration of the Spanish tax system introduced from 1979, but they have not had a projection just on the regulation of fees, whose basic legislation is pre-constitutional.

Therefore, it is appropriate to face the revision of this legislation, inserting it into the new legal framework created by the Spanish Constitution, so that the fees can occupy an effective place between the income I would like to make it clear that the Commission is not going to make a statement on the subject of the tax. Only in this way can it be sought to achieve a more differentiated structure of the public revenue which is co-active, which will make it the direct beneficiaries of certain public services and activities the cost of their benefit, rather than to finance them with general taxes applicable to all citizens. With this association of the basic principle of economic capacity and of equivalence or benefit to articulate certain taxes, it is hoped to improve not only the sufficiency of the system as a whole but the components of equity and justice of the at the same time, while maintaining the objective of containment of the individual tax pressure present in the tax laws passed in this legislature.

III

This Law is not limited, however, to the basic regulation of taxes in all tax revenues, but also addresses the issue of public prices: a poorly defined figure in our system, and, above all, all, insufficiently regulated, in respect of which, with such a difference, it would be possible to make virtually the same considerations on the need to undertake its legislative reform.

The distinction between price and rate is a classic issue of the Public Finance, which is legally minimised because of the low significance of the revenues from the price in all public revenues. However, both the rate and the public price start from the same assumption that the public entity directly delivers certain goods or provides certain services for which it is possible to obtain an income in return. In both cases we will have public income, but while in the price the relationship that is established is contractual and voluntary for the one who pays it, in the rate appears the note of co-activity of the tribute and, consequently, the requirements of the constitutional principle of legality for its creation and implementation.

It is therefore equally necessary to undertake at legal level the regulation of the legal system of the public price and its delimitation with the fees, since the legal theory of the distinction between the two figures is little developed in Spain at all levels.

Tending to this purpose a schema is constructed based on the following principles:

Fees are taxes whose taxable fact consists in the provision of services or the carrying out of activities under public law, which relate, affect or benefit the taxable persons. Aware of the rule that, in certain cases, services may be provided or activities may be carried out which, by virtue of their characteristics, do not imply the own notes of the levy, the delimitation or reduction of the field of the charge is made with two notes: the the request or receipt of the budget of the fee must be obligatory for the obligation to satisfy it and, moreover, the service or activity that is provided by the public Ente must not be able to be borrowed by the private sector (it cannot exist The public sector and the private sector. When the two notes commented (obligatory and non-concurrency) are present in the service or the performance of the activity, we will be at a rate. On the contrary, if the service or activity is liable to be provided by the private sector or in your application there is no obligation, we will be at the public price. We will also be at a public price when the activity consists in the granting of the private use or special use of the public domain.

IV

For the reasons set out in the previous paragraphs to justify the need for this Law, it must be added that it derives from the inexcusable cohesion that must exist between the regulation of these figures for the purposes of the General tax and the applicable tax on territorial farms. While the rate and price are practically residual figures in state funding, their importance is evident in the budgets of the local Corporations, where they have achieved remarkable development. Hence the promulgation of the Law on the Financing of Local Farms Makes It Necessary to unify the normative solutions of the ordering of the rates and the public prices contained in the tax system of the State, of the Communities Autonomous and Local Entities, to ensure maximum consistency in the fiscal technique of the three territorial levels of state organization.

V

In short, this Law is basically intended to:

(a) Dispose of a legal instrument for the rationalization and simplification of the tax system and, in particular, the subsystem of parafiscal charges and levies, which allows, at the same time, to differentiate the financing (a) budgetary revenue on the basis of the combination of the principle of equivalence with that of contributory capacity.

b) Legally relaxing the use of this instrument of public financing, by incorporating the general tax regime of the criteria of the legislation of the Local Government and the doctrine of the Constitutional Court on the principle of legality in tax matters.

c) Delimit the concepts of public interest and rates, as well as the system of demand of the latter. This will lead to confusion between one institution and another, and the different assumptions that will appear in reality can be properly classified.

TITLE FIRST

General provisions

Article 1. Object.

This Law is intended to regulate the legal status of the following public law resources.

a) Rates.

b) Public prices.

Article 2. Delimitation of the scope of the Law.

The precepts of this Law shall not apply to:

(a) The contributions to the Social Security system and those of an identical nature that are collected in conjunction with those contributions.

b) The consideration for the activities they perform and the services provided by the Public Entities or Bodies acting in accordance with private law rules.

c) The resources of the Chambers of Commerce, Industry and Navigation, which will continue to be regulated by their specific legislation.

Article 3. Budgetary Measures.

1. The resources regulated in this Law corresponding to the State and its autonomous organizations, will be entered in the public treasury boxes or in bank accounts authorized by the Ministry of Economy and Finance.

2. The collection, custody and entry of the rights for other Entes shall be governed by the rules applicable to them.

3. The performance of the resources referred to in the first article of this Law shall be applied in full to the appropriate revenue budget, without any further traction or minoraction, except as provided for in Article 12.

4. The Minister of Economy and Finance may propose to the Government or to the Minister of the Industry the establishment of income from public law regulated in this Law, by those Organs of State Administration, Organisms or Entes that do not apply them, as well as their updating, where appropriate.

Article 4. Responsibilities.

Authorities, civil servants, agents or assimilated persons who on a voluntary and guilty basis unduly require a fee or public price, or do so at a higher level than that established, shall incur disciplinary misconduct. serious, without prejudice to the responsibilities of another order that may arise from his/her performance.

When they adopt resolutions in the same way or perform acts that violate this Law and the other rules that regulate this matter, they will also be obliged to compensate the Public Finance for the damages caused.

Article 5. Essential public services.

The establishment of public fees or charges for the provision of public services of justice, education, health, civil protection or social assistance may only be effected in accordance with the law or law. the regulatory authority of the services concerned, without prejudice to its regulation and application, where those services authorise it, in accordance with this Law.

TITLE II

Rates

CHAPTER FIRST

General rules

Article 6. Concept.

Fees are taxes, the taxable fact of which is the provision of services or the carrying out of activities under public law, which relate to, affect or benefit taxable persons, when the two Following circumstances:

a) That they are either a request or a mandatory receipt by the administered.

b) which cannot be provided or carried out by the private sector, in so far as they involve intervention in the performance of individuals or any other manifestation of the exercise of authority or because, in relation to such services, It has established its reservation in favour of the public sector in accordance with the current rules.

Article 7. Principle of equivalence.

Rates will tend to cover the cost of the service or activity that constitutes its taxable fact.

Article 8. Principle of economic capacity.

In the setting of charges, account shall be taken of the economic capacity of persons who must satisfy them, where the characteristics of the tax permit.

Article 9. Regulatory sources of fees.

1. The fees will be governed:

(a) By the International Treaties or Conventions containing clauses on fees, officially published in Spain.

b) By this Law, by the General Tax Law and the General Budget Law, as soon as it is not required otherwise.

c) If applicable, by the Law of each rate.

d) By the regulatory norms dictated in the development of these Laws.

2. This Law shall apply in respect of the legislation governing the rates of the Autonomous Communities and Local Government.

Article 10. Establishment and regulation.

1. The creation and determination of the essential elements of the fees shall be carried out in accordance with the Law.

2. They are essential elements of the fees determined by this Law in the following chapter. Subject to the provisions of the Act, the Government may, by means of Royal Decree, agree on the application and develop the regulation of each levy.

Article 11. Budget forecast.

The levy of charges must be provided for in the public budget.

Article 12. Return.

The return of the fees that would have been required will proceed when the taxable event is not made for reasons not attributable to the taxable person.

CHAPTER II

The rate-tax-tax relationship

Article 13. Taxable fact.

Fees may be established for the provision of services or performance of activities under public law consistent with:

(a) The processing or issuance of licenses, visas, license plates or administrative authorizations.

b) The issue of certificates or documents at the instance of a party.

c) Legalization and sealing of books.

(d) Technical and optional acts of surveillance, direction, inspection, investigation, studies, reports, advice, verification, recognition or prospection.

e) Review of projects, verifications, with translations, tests or approvals.

f) Valorations and appraisals.

g) Inscriptions and annotations in Official and Public Records.

h) Academic and complementary services.

i) Port and airport services.

j) Healthcare services.

k) Activities or services related to customs controls,

l) Services or activities in general that relate to, affect or benefit certain persons or have been motivated by them, directly or indirectly.

Article 14. Territorial application.

The fees for public services or activities will be required for the performance or performance of the services, without any relevance to these effects that the place where the service is provided or the activity is performed. find outside the national territory.

Article 15. Accrual.

1. Fees may be payable, depending on the nature of their taxable event:

(a) When the service is initiated or the activity is carried out, without prejudice to the possibility of requiring its prior deposit.

(b) When the application initiating the action or the file is submitted, it shall not be made or processed without the payment being made.

2. Where the fees are payable on a regular basis, once the discharge corresponding to the discharge in the respective register, register or register is notified, the successive liquidations may be notified collectively by means of notices in the Official Journal of the European Communities. Status ".

Article 16. Taxable person.

1. The taxable persons shall be liable to the natural or legal persons to whom they affect or benefit, personally or in their property, the public services or activities which constitute their taxable fact.

2. Where appropriate, the following shall be considered to be taxable persons, property communities and other entities which, lacking legal personality, constitute an economic unit or a separate property liable to be imposed.

Article 17. Responsible.

1. Without prejudice to the General Tax Law on liability and guarantees of the tax liability, they shall respond jointly and severally to the rates, the Entities or the insurance companies of risks that motivate actions or services. (a) a charge that constitutes the taxable event of a fee.

2. In the case of fees established for the purpose of services or activities which benefit the users or occupants of dwellings, ships, premises or, in general, buildings, the owners of such buildings shall be responsible for the subsidiary.

Article 18. Exemptions and bonuses.

Without prejudice to the provisions of Article 8, no tax benefit shall be permitted, except in favour of the State and other territorial or institutional public authorities or as a result of the provisions of Article 8. in the Treaties or International Agreements.

Article 19. Quantitative elements of the rate.

1. The estimated amount of the fees for the provision of a service or for the performance of an activity may not exceed, as a whole, the actual or foreseeable cost of the service or activity concerned and, failing that, the value of the service received.

2. For the purposes of determining the rate or rate of charge, the direct or indirect costs which contribute to the formation of the total cost of the service or activity, including those of a financial nature, shall be taken into account. and general application, regardless of the budget or body that satisfies them.

3. The tax rate may consist of a fixed amount indicated for that purpose, determined on the basis of a levy rate applicable on quantitative elements which serve as a basis for assessment or to be established jointly by both procedures, is available in the corresponding Royal Decree.

Article 20. Economic-financial memory.

The Royal Decree projects that agree to apply a fee and those who develop the regulation of the amount of the same should include, among the background and previous studies for its elaboration, a economic-financial on the cost, or value of the resource or activity concerned and on the justification of the amount of the proposed fee.

The lack of this requirement will determine the full nullity of the provision.

CHAPTER III

Managing and settling rates

Article 21. Payment.

The payment of the fees may be made in cash or through the use of timbrated effects, as regulated.

Article 22. Management.

1. The management of the fees corresponds to the Ministry of Economy and Finance, without prejudice to the provisions of the regulations of the Finance of the Autonomous Communities and of the other Territorial rate.

2. According to the nature and characteristics of each levy, the participation in the tax management procedure, other ministerial departments, Entes or Organisms other than the Ministry of Economy and the Ministry of Economic Affairs may be established. Hacienda.

3. In the management of the fees, the principles and procedures of the General Tax Law and, in particular, the rules governing the tax settlements, the collection, the inspection of the taxes and the revision of the taxes will be applied in any case. acts on the administrative path.

Article 23. Self-validation.

The taxable persons shall be obliged to carry out tax self-settlement transactions and to make the deposit of their amount into the Treasury, where this is provided for in a regulation.

TITLE III

Public Prices

Article 24. Concept.

1. Financial consideration shall be given to pecuniary consideration that is satisfied by:

a) The private use or special use of the public domain.

(b) the provision of services and the supply of ancillary goods to the services carried out by postal public services.

(c) The provision of services or activities carried out under public law when one of the following conditions is present:

-That services or activities are not required or required to be received by the administered.

-That services or activities may be provided or carried out by the private sector, for not involving intervention in the performance of individuals or any other manifestation of authority, or for not be services in which the reserve is declared in favour of the public sector in accordance with the rules in force.

2. For the purposes of point (c) of the preceding number, the application shall not be deemed to be voluntary:

(a) When imposed by laws or regulations.

b) When it is a precondition for any activity or obtaining certain legal rights or effects.

Article 25. Amount.

1. Public prices shall be established at a level covering at least the economic costs incurred in carrying out the activities or the provision of the services or which is equivalent to the utility derived therefrom.

The amount of public prices for the private use or special use of the public domain shall be determined by reference to the corresponding market value or the value of the utility derived from those. In the case of permits and concessions for mines and hydrocarbons, the area covered by the right shall be taken into account.

2. Where there are social, charitable, cultural or public-interest reasons which give advice, public prices which are lower than the parameters provided for in the preceding paragraph may be indicated after the forecasts have been adopted. appropriate budget for the coverage of the part of the subsidised price.

3. Where the private use or the special use is carried out by means of destruction or deterioration of the public domain not provided for in the Economic and Financial Memory referred to in the following Article, the beneficiary shall, without prejudice to payment of the public price to be incurred, shall be obliged to recover the total cost of the respective reconstruction or repair costs. If the damage is irreparable, the compensation shall be equal to the value of the goods destroyed or the amount of damage to the damaged property.

Article 26. Fixing.

1. The fixing or modification of the amount of public prices shall be made, unless a special law provides otherwise:

(a) By Order of the Ministerial Department on which the Organ or Ente is to be charged and on a proposal from the Authority.

(b) Directly by the Autonomous Bodies of a commercial, industrial or financial nature, subject to the authorization of the Ministry for which they are dependent, in the case of prices corresponding to the provision of services or the sale of goods constituting the object of their activity.

2. Any proposal for the fixing or modification of public prices shall be accompanied by an economic and financial report which shall justify the amount of public prices proposed, the degree of financial coverage of the corresponding costs and, (a) the profit resulting from the performance of the activities and the provision of the services or market values which have been taken as a reference.

Article 27. Administration and collection of public prices.

1. The administration and collection of public prices shall be carried out by the Bodies, Services, Bodies or Entes to be collected.

2. Public prices may be required from the date of delivery of the goods, the private use or special use of the public domain is granted or the provision of services which justify their requirement is initiated.

3. The payment of public prices shall be made in cash or through the use of timbrated effects.

4. Advance notice or deposit of the total or partial amount of public prices may be required.

5. Where, for reasons not attributable to the obligation to pay the price, the activity is not carried out, the private use or special use of the public domain does not take place or the service is not provided, the amount shall be refunded. or, in the case of shows, the exchange of tickets where this is possible.

6. Public-price debts may be required by the administrative procedure for the award where six months have elapsed since their expiry without the possibility of obtaining their recovery in spite of the efforts being made. appropriate.

At the end of that period, the subjects referred to in this Article may request the Ministry of Economy and Finance to collect the prices for the award procedure and, to that end, accompany the relevant debtor relationship and the supporting evidence of the circumstances provided for in the preceding paragraph.

7. As expressly provided for in this Law, the administration and collection of public prices shall be carried out in accordance with the provisions of the General Budget Law and other rules that apply to them.

ADDITIONAL PROVISIONS

First. Amendment of the Tax General Law.

As of the entry into force of this Law, Article 26.1 (a) of Law 230/1963 of 28 December, General Tax, will be worded as follows:

" 26.1, (a) Fees are taxes which are taxable in the provision of services or the carrying out of activities under public law which concern, affect or benefit taxable persons, where they are the following two circumstances:

a) That they are either a request or a mandatory receipt by the administered.

(b) that they cannot be provided or carried out by the private sector as soon as they involve intervention in the performance of individuals or any other manifestation of the exercise of authority or because, in relation to such services, It has established its reservation in favour of the public sector in accordance with the current rules. "

Second. Price regulatory levies.

The establishment of levies for the sole purpose of regulating the price of certain products may be effected by means of the Royal Decree, in which the following determinations shall be made:

a) Passive and object subject.

b) Base and maximum rate when fixed by a percentage and, in other cases, the elements and factors determining their value.

c) A particular destination or application to be given to the product of the perception.

d) The body responsible for its management.

Third. Tariffs from public officials.

1. As from the entry into force of this Law, the perceptions fixed in Arancel, approved by law, which are directly collected by the official, shall be subject to the establishment, modification and levy of the provisions contained therein. Additional provision and other regulatory standards which are not contrary to the provisions of the Regulation,

2. In general, the Jails shall be determined at a level that allows the coverage of the operating and conservation costs of the offices in which the activities or services of the officials are carried out, including their professional remuneration.

The tariffs will be applied on the audited securities of the facts, acts or legal businesses and, in the absence of those, on those entered by the parties in the corresponding document, except in those cases where the characteristics of the activities of the officials concerned do not permit it.

The liquidation of the Arancel will be incorporated into the corresponding public document. The base of application of the Aranceles, with mention of the number of the Aranel and fees corresponding to each act shall be reflected by the official at the foot of the writing or the matrix document and of all its copies and of the seat, certification or note extended and, where appropriate, the document given to the data subject.

3. Officials who, by providing him or her with serious fault, infringe the provisions of the second subparagraph of the previous paragraph, shall have to be seriously liable to disciplinary action which, without prejudice to the responsibilities of another order which may arise from their action, be sanctioned with a five-year term suspension and, in the event of a repeat, with the official's final discharge in the relevant Body or Scale or, where appropriate, separation from the service.

4. The public authorities paid by Arancel shall, on the occasion of the authorization of public documents or their intervention in all types of operations, carry out any warnings concerning the tax or other consequences of the statements or falsehoods in public or commercial documents.

5. The duties will be approved by the Government through Royal Decree proposed jointly by the Minister for Economic Affairs and Finance and, where appropriate, by the Minister for whom civil servants are dependent.

The draft Royal Decree will be accompanied by an Economic and Financial Memory and will be informed by the State Council.

6. Without prejudice to the powers of the Ministries to be paid by officials in accordance with the law, the departments of the Ministry of Economic Affairs and Finance shall verify the application made by them on the occasion of the where appropriate, it is appropriate to carry out the tax situation of those officials, bearing in mind the anomalies reported to the Ministry of which they are dependent, for the disciplinary effects that they may have.

7. The amount of the duties shall be affected by direct coverage of the operating and conservation costs of the offices in which the officials ' activities or services are carried out, as well as their professional remuneration.

Fourth. Tax treatment of the value differences resulting from the administrative check.

In onerous transmissions for "inter-living" acts of goods and rights that are made as of the entry into force of this Law, when the value ascertained for the purposes of the Tax on Inheritance Transmissions exceeds of the item in the corresponding document in more than 20% of this document and the excess is greater than 2,000,000 pesetas, the latter without prejudice to the tax applicable for the said tax, shall have for the transmission and for the acquirer the tax implications of the property increases derived from Lucrative transmissions.

Fifth. Adaptation of Organic Law 11/1983.

As of the entry into force of this Law, the academic fees and other rights referred to in Article 54 (3) (b) of the Organic Law 11/1983, of 25 August, of University Reform, will have the consideration of public prices and shall be fixed and regulated in accordance with the provisions of that Article.

Sixth. Amendment of the recast text of the General Budget Law.

As of the entry into force of this Law, Article 32 of the Royal Legislative Decree 1091/1988 of 23 September, approving the recast of the General Budget Law, will be drafted in the following terms:

" Art. 32. 1. For the purposes set out in the previous Article, the State Treasury shall enjoy, inter alia, the prerogatives governed by Articles 71, 73, 74, 75, 111, 112 and 126 of the General Tax Law.

2. The same rights are granted to the Autonomous Bodies of the State. When they meet with the Treasury of the State itself, they will have a preference for the recovery of the latter's claims. "

Seventh. Application of the regulation of public prices.

The provisions of Title III of this Law will be applicable to the legislation established by the Autonomous Communities and Local Government Regulations on public prices in the field of their competencies.

Eighth. Amendment of Law 30/1985 of 2 August of the Tax on Value Added.

Article 5 (6) (6) of Law 30/1985 of 2 August of the Value Added Tax shall be amended as follows:

1. A point (m) is added to the second paragraph, with the following content:

"m) The slaughterhouse."

2. A final paragraph is added as follows;

"The establishment of concessions and administrative authorizations shall also not be subject to the tax, except those for the assignment of the right to use buildings or facilities at ports and airports."

TRANSIENT DISPOSITION

1. The fees, including those of parafiscal origin and the so-called parafiscal charges in force, shall continue to be required, in accordance with the rules applicable to the entry into force of this Law, until the provisions of Articles 10 and 26 are applied. of the same.

2. The provisions of the above paragraph shall also apply in respect of the current public prices.

3. Within one year from the date of entry into force of this law, the Government shall draw up new laws of civil servants in accordance with the procedure laid down in paragraph 5 of the Third Additional Disposition.

REPEAL PROVISION

The entry into force of this Law is expressly repealed:

(a) The Law of December 26, 1958, regulating fees and parafiscal charges.

(b) Article 11 (2) of the Law of 26 December 1958 on the legal status of Autonomous State Entities.

FINAL DISPOSITION

This Law shall enter into force on the day following that of its publication in the "Official Gazette of the State".

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this Law.

Palacio de la Zarzuela, Madrid, 13 April 1989.

JOHN CARLOS R.

The President of the Government,

FELIPE GONZÁLEZ MARQUEZ