Nearly twenty frequently asked questions in the Taxpayer’s Portal of the Madrid City Council are the result of the doubts that the implementation of the garbage tax, which the citizens of Madrid have already had to start paying, has caused to the citizens. Among them, there is a question about garages: “Does a garage have to pay the Waste Management Tax (WGR)?
The regulation establishes that in order to calculate the GRT one of the sources of information used is that relating to “the uses to which the properties are put, which is obtained from the Cadastre regulations, specifically Royal Decree 1020/1993“.
These uses are not defined by the activity carried out in the properties, but by their construction characteristics. Accordingly, there are garages that do have to pay it and others to which it does not apply.
Which garages have to pay garbage tax and which are exempt?
Garages classified as industrial use do have to pay the garbage tax. These garages are, for example, those located below ground level (basements) in buildings used exclusively as parking lots or those located in buildings whose use is other than residential.
On the other hand, in the case of garages and storage rooms whose cadastral use is residential, they do not have to pay the garbage tax, as indicated in article 4.c of the Ordinance regulating the Tax.
However, the Madrid City Council clarifies that, in the event that “the cadastral value of the garage is not individualized from the dwelling, the use of the dwelling prevails“, which is subject to pay the waste management fee.
How to appeal the garbage tax?
For the first payment of this tax , it is mandatory to pay the amount first. Once it is done, those who want to claim it can do it through a free form that Más Madrid has launched.
On the other hand, those who have more doubts about the TGR, can consult in the Portal del Constribuyente del Ayuntamiento de Madrid the rest of frequently asked questions.