TAX ORDINANCE REGULATING THE FEE FOR SPECIAL USE
LOCAL PUBLIC DOMAIN, FOR COMPANIES operators
SUPPLIES SERVICES OF GENERAL INTEREST.
Article 1. Background and nature
Under the provisions in Articles 57, 20 y 24.1 the revised text of the Law Regulating
Local Tax, approved by Royal Legislative Decree 2/2004, de 5 de marzo, the rate is regulated by
made private use or special uses on the ground, subsoil or flight pathways
municipal public, for operating companies supply services that are of interest
general or affect the generality or a significant part of the neighborhood, which is governed by this
Fiscal ordinance.
Article 2. taxable event
1. The taxable event of the fee to enjoy the private use, or utilizations
Special formed on the floor, subsoil or flight municipal public roads, for companies
or entities that use public domain to provide supplies services resulting from
general interest or affect the generality or an important part of the neighborhood.
2. The special use of the public domain will occur whenever the provision of
supply service must use antennas, facilities or networks that physically occupy the floor,
subsoil or flight municipal public roads, regardless of who the owner of those.
3. In particular, they comprise between services referred to in the preceding paragraphs, supplies
of water, gas, electricity, fixed telephony and other media, rendered, Total or
partially, through networks and fixed antennas that occupy the municipal public domain.
4. The payment of the fees imposed by this Ordinance is the express exclusion of the levy other fees
arising from the private use or special use Constituted on the floor, subsoil or
flight of municipal roads, necessary for the provision of services supply
general interest.
Article 3. liabilities subject
1. Taxpayers are companies or operators of delivery services resulting from
general interest or affect the generality or a significant part of the neighborhood, such as those of
water, gas supply, electricity and similar, as well as companies
exploiting the communication network by fiber optic systems, cable or any
another technique, regardless of their public or private nature. To these effects, It is among the
operators of such services distributors and marketers of them.
2. Are considered taxable persons or companies operating organizations referred to the
previous section, whether they are holders of relevant networks through which they made the
supplies like, not being holders of such networks, they are use rights, access or
interconnection thereof.
3. They will also be taxable rate companies and organizations, public or private, providing
services, or operate a communication network on the market, as provided in Articles 6 y
related provisions of the Act 32/2003, de 3 November, General telecommunications.
4. The companies owning physical networks, to which is not applicable to them what is expected in
previous sections, They are subject to the fee for land occupations, the subsoil and the flight route
public, regulated in the corresponding tax ordinance.
Article 4. Successors and responsible
1. Outstanding tax obligations of companies and legal entities
dissolved and liquidated be transmitted to partners, partners or co-owners, They will be bound
jointly to the following limits:
a) Where there is no limitation of liability, the full amount of debts
earrings.
b) When legally have limited liability, the value of the share settlement they
appropriate. They may be transmitted debts accrued on the date of extinction of personality
legal of the company or entity, even if they are not settled

2. Outstanding tax obligations of corporations, in cases of termination or
dissolution without liquidation, They will be transmitted to people or entities that happen, or beneficiaries of
the operation.
3. The outstanding tax obligations foundations, or entities that article refers 35.4
of the General Tax Law, in case of dissolution of the same, They shall be transmitted to recipients
the assets and rights of foundations, the unitholders or joint owners of such entities.
4. Necessary sanctions for offenses committed by companies and entities to which
referred to in the preceding paragraphs to the successors of those they will be required, to the limit of the value of the
liquidation quota corresponding to them.
5. They jointly liable for the tax debt following entities or persons:
a) Which are causing or actively collaborate in the realization of a tax offense. his
responsibility extends to the sanction.
b) Holders or joint holders of the entities referred to in Article 35.4 of the General Law
tax, in proportion to their respective holdings.
c) Whichever occurs for any reason in ownership of financial operations, by
tax obligations of the previous holder and derived from its exercise.
Excepted from responsibility acquisitions made in insolvency proceedings.
6. Respond alternative tax debt:
a) administrators of fact or law of legal persons who have not acts
needed his concern for the fulfillment of tax obligations to the limits
following:
– When committed tax offenses will respond to the outstanding tax debt and
sanctions.
– In cases of cessation of activities, by tax debts accrued, that are
pending on the date of termination, provided they have not done enough for payment or had
taken measures causing nonpayment.
b) The members of the receivers and liquidators of companies and entities not
they had taken the necessary steps to comply with tax obligations
previously accrued.
7. The responsibility is required in any case in the terms and in accordance with the procedure provided
in the General Tax Law.
Article 5 – taxable income and tax liability
1. When the taxpayer holds the network that occupies the ground, subsoil or flight of public roads,
whereby the enjoyment of the special use of the local public domain occurs, base
Taxable consists of the figure of gross revenue from billing obtain
annually in the municipal companies or entities listed in Article 3 this
Ordinance.
2. When for the enjoyment of the special use to which the preceding paragraph refers, the subject
person has used foreign networks, the tax base rate is constituted by the income figure
Gross obtained annually in the municipality, reduced by the amounts to be paid to
Network owner, by using the same.
3. For the purposes of the preceding paragraphs, They are considered gross revenue from the
billing those, It is attributable to each entity, they are obtained by the same as
consideration for services rendered in this municipality, developing activity
ordinary; only income arising from extraordinary events or activities are excluded.
A limitation, They are considered gross billings by concepts
following:
a) Supplies or services of general interest, own business activity corresponding to
consumption of subscribers made in the municipality.
b) Services provided to consumers needed to receive the supply or service of interest
own general object of the company, including web links, start up, conservation,
modification, connection, disconnection and replacement of meters or owned facilities
company.
c) rentals, fees, or interconnection rights received from other supply companies
services using the network of the entity that has the status of taxable person.
d) Rentals be paid by consumers for using counters, or other means used
in the provision of supplies or services.

e) Other revenue billed for services resulting from the activity of enterprises
suppliers.
4. They did not include in gross income, to these effects, indirect taxes on
services rendered or items or amounts collected on behalf of third parties not constitute a
own income is taxable entity rate.
5. They are not considered gross revenue from billing the following concepts:
a) Operating subsidies or capital that companies can receive.
b) Demanded compensation for damages, unless they are offset or
consideration for uncollected amounts to be included in gross income as defined in
pulled apart 3.
c) Financial income, as interest, dividends and any others of a similar nature.
d) The work done by the company for its assets.
e) Amounts from disposals of assets and rights that are part of their heritage.
6. The fees regulated in this payable to companies or entities listed in Article Ordinance 3 de
this Ordinance, They are compatible with other prescribed fees, or you can set the City,
for the provision of services or performance of activities of local competition, of the
mentioned companies are taxable.
7. The amount of the fee is determined by applying the 1,5 by 100 the taxable amount defined in this article.
Article 6. Tax period and accrual rate
1. The tax period coincides with the calendar year except in cases of onset or cessation of the use or
special use of the local public domain required to provide the supply or
service, Where the quarterly apportionment shall apply, according to the following rules:
a) In cases of high activity by start, the corresponding fee will be paid to the quarters
remaining to complete the exercise, including the quarter that takes place high.
b) If low for cessation of activity, the fee be paid corresponding to the quarters
since the beginning of the year, It including one in which the cessation originates.
2. The obligation to pay the fees imposed by this Ordinance born at the following times:
a) When it comes to concessions or authorizations of new uses, in the moment of
apply for a license.
b) When the enjoyment of the special use to which the article refers 1 This ordinance does not
required license or authorization, from the moment it is started harvesting said. To this
effect, It is understood to have begun special use when rendering starts
services to users on request.
3. When special uses soil, subsoil or flight extend public roads
over several years, the accrual rate will take place on 1 January each year and the period
tax comprise the calendar year.
Article 7. Regime and income statement
1. the reverse charge procedure is established for each type of supply, which will periodicity
quarterly and shall include all gross revenues billed in the calendar quarter to which
refer. The cessation in the provision of any supplies or services of general interest, entails
obligation to state this on the reverse of the quarter as well
as the end date.
2. You may submit the final declaration on the last day of the following month or the next working day to
each calendar quarter. one autoliquidación for each type of supply will be presented to City Council
carried out in the municipality, specifying the amount of income received by each of the
constituent groups of the tax base, according to item detail 5.3 of this Ordinance. The
specification referred to the concept envisaged in the letter c) of that article, will include the
identification of the company or companies providing services which have been invoiced
amounts for toll.
The total amount of income declared for the supplies referred to in paragraph) the said
Article 5.3 shall not be less than the sum of consumption recorded in counters, or other
measuring instruments, installed in this municipality.

3. Companies using foreign networks must certify the amount satisfied holders
networks in order to justify the reduction of income that article refers 5.2 of the present
Ordinance. This accreditation will be accompanied by the identification of the company or entity that owns the
network used.
4. an entry document shall be issued to the applicant, that will allow you to meet the quota in
places and payment terms are indicated.
For reasons of cost and effectiveness, when the quarterly statement of gross income is derived one
lower liquidation quota 6 euros, It will accumulate to the next.
5. The presentation of the self-assessments after the deadline in point 2 of this article
It will involve the requirement surcharges lateness, as that provided for in Article 27 de la Ley
General Tax.
6. The company "Telefonica of Spain, S.A.U.”, to which gave Telefónica, S.A. different titles
enabling concerning basic telecommunications services in Spain, shall not satisfy the rate
because the amount is encompassed in compensation 1,9 % of their gross income that satisfies
City Council. The remaining companies of "Telefónica Group", They are subject to payment of the fee
regulated in this ordinance.
Article 8. Offenses and penalties
1. The lack of income tax liability resulting from the correct autoliquidación rate within
the deadlines established in this ordinance, tax constitutes offense under Article 191 de
the General Tax Law, to be graded and punished as provided in that Article.
2. The other tax offenses that may be committed in management procedures, inspection
and raising this rate criminalized and penalized according to what is foreseen in the General Law
tax, in the General Regulations of the proceedings and management procedures and inspection
tax, approved by Royal Decree 1065/2007 and the General Management Ordinance, inspection and
Revenue collection municipal public law.
3. Failure to submit complete and correct form of statements and documents
so you can practice the liquidation of that fee constitutes a tax offense under
Article 192 of the General Tax Law, to be qualified and punished as provided in said
Article.
Additional Provision 1. Modification of the provisions of the ordinance and references
It makes the current legislation, on the occasion of the promulgation of later regulations.
The provisions of this tax ordinance, for systematic reasons reproduce aspects of
legislation and other standards development, and those in which referrals are made to precepts
this, means that are automatically modified and / or replaced, at the time that
must amend the legal and regulatory requirements that bring cause.
Final disposition.
This Fiscal ordinance was provisionally approved by the plenary of the Corporation in session
held on 10 October 2014, and involves the separate and independent regulation of the fact
special tax regime ) regarding the regulation thereof to the ordinance
approved the day 18 October 2013, It is regulating the general scheme and assumptions regime
espcial, and it has been repealed with the new organization adopted in plenary session 10 de
October this year 2014. The approval shall become final by failing presented
any claim.
Villalcampo, a 25 de Noviembre de 2014.
Approval, The Secretary,
Mayor-President,

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