serveco

Hi all,

I would like to make some comments regarding this sentence of the Supreme Court of Spain. This is a proof of how necessary is to have Courts independent from politicians.

The Economic Activities Tax is a tax regulated by Spanish Town Halls within the margins given by the Real Decreto Legislativo 2/2004 de Haciendas Locales. It is a very unfair tax because you have to pay just for being holder of a bussines and it doesn´t matter if you win or loss in your normal bussines traffic. From year 2002 is only payable by companies that have a turnover over 1.000.000 € and private people don´t pay, doesn´t matter how much is their turnover, so thing have become a little bit better from year 2002.

One of the parameters to calculate the tax is the category of the street where the bussines is established that, within some margins given by the Real Decreto Legislativo 2/2004, is given by the Town Hall to all the streets of its town.

But a street can only have one category. I mean, you cannot divided the same street and say that 500 meters of the street have first category and the rest 2nd category.

In this case, a big great department store had an establishment located in a street of 6th category for many years. What did the Town Hall of Palma de Mallorca do? They fraccionated the street in two categories. Bet what kind of category corresponded to the specific sport where this big great department and what category corresponed to the rest of the street.

Correct, the big great deparment first category, rest of the street the same 6th category that always had.

Great for the Supreme Court of Spain to reject all the challenges made by the Town Hall.