Los límites a la gestión compartida entre el estado y las entidades locales en materia del impuesto sobre actividades económicas. STS de 15 de octubre de 2025, rec. núm.6109/2023

Abstract

The reform of the electricity sector has not been accompanied by a corresponding reform of its tax system. This is evidenced by the issues that have arisen in relation to the Economic Activities Tax (hereinafter, «IAE») and companies engaged in the commercialization of electric power. These energy commercialization companies were created through the reform of the Electricity Sector Law in 1997; however, a specific tax category for them was not introduced until the LPGE 2021. As might be expected, this 24-year legal vacuum gave rise to significant judicial disputes. The need for revenue collection by Local Entities led them to exceed their powers regarding the IAE. Through local inspection procedures—or worse, through limited verification proceedings—they modified a national quota heading (631) to impose a registration under a municipal quota (659.9), which only contemplated a municipal rate, with all the resulting implications. Inspection powers did not authorize Local Entities per se to exercise census-related powers (most municipalities have not assumed such responsibilities), and much less to carry out inspection or census actions beyond their territorial scope by altering national quotas to register a company under a municipal one. In doing so, they also usurped functions corresponding to the State, and without following the legally prescribed procedure.