Ley 11/1998, de 14 de diciembre, sobre el Régimen Específico de Tasas de la Comunidad Autónoma de las Islas Baleares.
This article defines the taxable event for the fee: providing the services needed to grant the relevant concessions, authorizations, or certificates for FM radio broadcasting, and processing the related files and issuing those certificates.
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- Jurisdiction
- Spain
- Instrument
- Act or statute
- Citation
- BOE-A-1999-2944
- Version
- Undated source snapshot
- Language
- es
- Updated
- Official source
- View official record ↗
Statute overview
About this statute
Esta disposición define cuándo nace el hecho imponible de la tasa: cuando el personal de la Junta de Aguas de Baleares presta servicios públicos que requieren visitas de campo vinculadas a proyectos, expedientes o peticiones promovidos por la Administración o impuestos por normas legales o reglamentarias. The fee’s liable persons are those who receive the services or for whom the works are carried out. The fee is calculated by the number of field-work days, at 15,900 pesetas for the first day, 10,600 pesetas for each day up to day 15, and 7,950 pesetas for later days. The fee accrues when the effective service or work begins. This article says the taxable event is the provision of certain public services by staff of the Junta de Aguas de Baleares, where the service involves a field visit and triggers inspection and oversight of conditions for water-domain authorizations and concessions.
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Ley 11/1998, de 14 de diciembre, sobre el Régimen Específico de Tasas de la Comunidad Autónoma de las Islas Baleares.
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