{"id":30565,"date":"2025-11-12T15:53:18","date_gmt":"2025-11-12T14:53:18","guid":{"rendered":"https:\/\/pich.bnfix.com\/nuevas-tasas-de-basuras-un-impuesto-encubierto-y-recurrible\/"},"modified":"2025-11-14T13:07:33","modified_gmt":"2025-11-14T12:07:33","slug":"nuevas-tasas-de-basuras-un-impuesto-encubierto-y-recurrible","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/nuevas-tasas-de-basuras-un-impuesto-encubierto-y-recurrible\/","title":{"rendered":"Noves taxes d&#8217;escombraries: un impost encobert (i recurrible)"},"content":{"rendered":"<section  class='av_textblock_section av-mhw3nvth-c0c53afc936447d586c0ea1bce2fa3d0 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">12 de novembre, 2025<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-mhw52trr-2193994be2de27dc02c16c61fe81fefe '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong>Noves taxes d&#8217;escombraries: un impost encobert (i recurrible)<\/strong><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-mhw3r1kx-e53f5db01238123c4c815d1f4eee8ba0 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-2  el_after_av_textblock  el_before_av_textblock  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-mhw3r1kx-e53f5db01238123c4c815d1f4eee8ba0__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '  title='Contenedores de basura alineados' ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-30548 avia-img-lazy-loading-not-30548\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/pexels-jan-van-der-wolf-11680885-14755428-recogida-basuras-2-1500x430.jpg\" width=\"1500\" height=\"430\" title='pexels-jan-van-der-wolf-11680885-14755428- recogida basuras 2' alt='Contenedores de basura alineados'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mhw40u7z-e3ccd218fc9aaddeca35317346e18b1f '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Arran de la recent revisi\u00f3 i actualitzaci\u00f3 de les taxes municipals de recollida i tractament de residus, molts propietaris d&#8217;immobles manifesten dubtes sobre la legalitat d&#8217;aquests grav\u00e0mens. Per aquest motiu <strong>volem explicar en aquesta circular, de manera clara i accessible, per qu\u00e8, en determinats casos, hi ha base jur\u00eddica per rec\u00f3rrer la taxa d&#8217;escombraries,<\/strong> centrant-nos en el fet que, de vegades, la taxa pot considerar-se realment com un<strong> impost encobert,<\/strong> la qual cosa resulta <strong>contrari a la normativa vigent.<\/strong><\/p>\n<p><strong>Quina \u00e9s la difer\u00e8ncia entre una taxa i un impost?\u00a0<\/strong><\/p>\n<p>La llei estableix que la taxa ha d&#8217;estar directament vinculada al cost real del servei que l&#8217;ajuntament presta de manera individualitzada a cada contribuent, en aquest cas la recollida i tractament de residus. Aix\u00f2 significa que l&#8217;import exigit ha de guardar una proporci\u00f3 raonable i justificada amb aquest cost. En ccanvi, l&#8217;impost no dep\u00e8n de cap prestaci\u00f3 o servei concret al contribuent i grava, de manera general, capacitats econ\u00f2miques (com la propietat o el consum).<\/p>\n<p><strong>Per qu\u00e8 pot considerar-se la taxa d&#8217;escombraries un impost encobert i, per tant, recurrible?\u00a0<\/strong><\/p>\n<p>A la pr\u00e0ctica, en alguns municipis la taxa d&#8217;escombraries es fixa mitjan\u00e7ant criteris gen\u00e8rics (com la superf\u00edcie de l&#8217;immoble, el valor cadastral, l&#8217;\u00fas potencial) i no mitjan\u00e7ant el c\u00e0lcul real i documentat del cost del servei que efectivament es presta a cada usuari. En aquests casos, la quota exigida pot superar el que realment costa la recollida de residus i no ajustar-se al benefici concret rebut per cada contribuent. Si l&#8217;ajuntament no justifica prou, amb una mem\u00f2ria econ\u00f2mica, el c\u00e0lcul de la taxa i la seva equival\u00e8ncia amb el servei, aquesta pot estar funcionant realment com un impost i ser motiu de recurs davant els tribunals.<\/p>\n<p><strong>Qu\u00e8 diu la jurisprud\u00e8ncia sobre aquest argument?\u00a0<\/strong><\/p>\n<p>Tant els tribunals com la doctrina coincideixen que la falta de proporcionalitat entre les taxes i el cost real del servei, l&#8217;abs\u00e8ncia de justificaci\u00f3 adequada, o l&#8217;\u00fas de f\u00f3rmules de c\u00e0lcul gen\u00e8riques que no reflecteixen la prestaci\u00f3 individual, poden portar a l&#8217;anul\u00b7laci\u00f3 de la taxa, justament per operar com un impost encobert. \u00c9s a dir, vincular la taxa d&#8217;escombraries al valor cadastral no t\u00e9 justificaci\u00f3 econ\u00f2mica i desnaturalitza la figura tribut\u00e0ria. Per aix\u00f2, el Tribunal Suprem ja ha anul\u00b7lat amb anterioritat ordenances fiscals per establir taxes sense relaci\u00f3 amb el cost del servei.<\/p>\n<p><strong>Recomanacions\u00a0<\/strong><\/p>\n<p>Aix\u00ed, i a partir del que hem comentat fins ara, en cas de dubte o de detectar que l&#8217;import no s&#8217;ajusta al cost real del servei, o que no existeix una justificaci\u00f3 clara, pot valorar-se la viabilitat d&#8217;interposar un recurs.<\/p>\n<p>Com sempre, quedem a la seva disposici\u00f3 per\u00a0 atendre qualsevol dubte sobre el tema.<\/p>\n<hr \/>\n<p style=\"text-align: right;\"><strong>V\u00edctor Bueno \u00b7<\/strong>\u00a0<a href=\"mailto:victor.bueno@pich.bnfix.com\"><span data-contrast=\"none\">victor.bueno@pich.bnfix.com<\/span><\/a><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"auto\">Advocat. \u00c0rea Legal <\/span><b><span data-contrast=\"auto\">BNFIX PICH Tax \u00a0Legal <\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0\ud83d\udcf8 Imatge de Jan van der Wolf per a Pexels<\/span><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":30548,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[259,1486],"class_list":["post-30565","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-impost-ca","tag-taxes"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/30565","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=30565"}],"version-history":[{"count":7,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/30565\/revisions"}],"predecessor-version":[{"id":30567,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/30565\/revisions\/30567"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/30548"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=30565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=30565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=30565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}