{"id":62991,"date":"2021-10-17T12:35:46","date_gmt":"2021-10-17T11:35:46","guid":{"rendered":"https:\/\/governobert.terrassa.cat\/transparencia\/?page_id=62991"},"modified":"2026-01-13T10:17:45","modified_gmt":"2026-01-13T09:17:45","slug":"taxes","status":"publish","type":"page","link":"https:\/\/governobert.terrassa.cat\/transparencia\/taxes\/","title":{"rendered":""},"content":{"rendered":"<div id=\"pl-62991\"  class=\"panel-layout\" ><div id=\"pg-62991-0\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-62991-0\" ><div id=\"pgc-62991-0-0\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-62991-0-1\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\" ><div id=\"panel-62991-0-1-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" ><div class=\"panel-widget-style panel-widget-style-for-62991-0-1-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-63468\" src=\"http:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2021\/10\/BANNER_TAXES_CAT.png\" alt=\"\" width=\"1271\" height=\"159\" srcset=\"https:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2021\/10\/BANNER_TAXES_CAT.png 1271w, https:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2021\/10\/BANNER_TAXES_CAT-300x38.png 300w, https:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2021\/10\/BANNER_TAXES_CAT-1024x128.png 1024w, https:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2021\/10\/BANNER_TAXES_CAT-768x96.png 768w\" sizes=\"auto, (max-width: 1271px) 100vw, 1271px\" \/><\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><div id=\"pgc-62991-0-2\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><\/div><\/div><div id=\"pg-62991-1\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-62991-1\" ><div id=\"pgc-62991-1-0\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-62991-1-1\"  class=\"panel-grid-cell\" ><div id=\"panel-62991-1-1-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"1\" ><div class=\"panel-widget-style panel-widget-style-for-62991-1-1-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p style=\"line-height: 20pt;text-align: justify\">Les taxes s\u00f3n ingressos de dret p\u00fablic, regulades pel dret tributari i per les ordenances fiscals. S'exigeixen per les administracions p\u00fabliques (subjecte actiu) i han de ser pagades per la ciutadania o per altres administracions p\u00fabliques (subjecte passiu) de forma no volunt\u00e0ria, b\u00e9 per estar obligats a rebre el servei que hi \u00e9s associat (la recollida d'escombraries domicili\u00e0ries), b\u00e9 perqu\u00e8 no hi ha cap altre agent econ\u00f2mic que presti el servei (una \u00fanica piscina p\u00fablica al municipi...). Un altre motiu pot ser l'aprofitament especial de b\u00e9ns de domini p\u00fablic (vies p\u00fabliques, espai radioel\u00e8ctric, rius, costes, ports, etc.).<\/p>\n<p style=\"line-height: 22pt;text-align: justify\">Els ajuntaments poden establir els tipus de taxes seg\u00fcents:<\/p>\n<p style=\"line-height: 20pt;text-align: justify\">a) Per la utilitzaci\u00f3 privativa o per l\u2019aprofitament especial del domini p\u00fablic local.<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><div id=\"pgc-62991-1-2\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\" ><div id=\"panel-62991-1-2-0\" class=\"widget_text so-panel widget widget_custom_html panel-first-child panel-last-child\" data-index=\"2\" ><div class=\"widget_text panel-widget-style panel-widget-style-for-62991-1-2-0\" ><div class=\"textwidget custom-html-widget\">\n<!-- iframe plugin v.6.0 wordpress.org\/plugins\/iframe\/ -->\n<iframe loading=\"lazy\" src=\"https:\/\/infogram.com\/taxes_preuspublics_blau-1ho16vomdv9qx4n?livesrc=embed\" title=\"FISCALITAT\" width=\"300\" height=\"205\" scrolling=\"no\" frameborder=\"0\" style=\"border:none;\" allowfullscreen=\"allowfullscreen\" class=\"iframe-class\"><\/iframe>\n<div style=\"padding:4px 0;font-family:Arial!important;font-size:10px!important;line-height:15px!important;text-align:center;border-top:1px solid #dadada;margin:0 1px;width: 245px\"><a href=\"https:\/\/infogram.com\/taxes_preuspublics_blau-1ho16vomdv9qx4n?live\" style=\"color:#989898!important;text-decoration:none!important\" target=\"_blank\"><\/a><br><a href=\"https:\/\/infogram.com\" style=\"color:#989898!important;text-decoration:none!important\" target=\"_blank\" rel=\"nofollow\"><\/a><\/div><\/div><\/div><\/div><\/div><div id=\"pgc-62991-1-3\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><\/div><\/div><div id=\"pg-62991-2\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-62991-2\" ><div id=\"pgc-62991-2-0\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-62991-2-1\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\" ><div id=\"panel-62991-2-1-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"3\" ><div class=\"panel-widget-style panel-widget-style-for-62991-2-1-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p style=\"line-height: 20pt;text-align: justify\">b) Per la prestaci\u00f3 de serveis p\u00fablics o per la realitzaci\u00f3 d\u2019activitats administratives en r\u00e8gim de dret p\u00fablic de compet\u00e8ncia local que es refereixin al subjecte passiu o b\u00e9 l\u2019afectin o el benefici\u00efn de manera particular, sempre que el servei o l\u2019activitat no siguin de sol\u00b7licitud o de recepci\u00f3 volunt\u00e0ria per a les persones i que no els presti o els porti a terme el sector privat.<\/p>\n<p style=\"line-height: 20pt;text-align: justify\">Les taxes establertes per l\u2019Ajuntament de Terrassa es regulen a les ordenances fiscals corresponents i s\u00f3n les seg\u00fcents:<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><div id=\"pgc-62991-2-2\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><\/div><\/div><div id=\"pg-62991-3\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-62991-3\" ><div id=\"pgc-62991-3-0\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-62991-3-1\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\" ><div id=\"panel-62991-3-1-0\" class=\"widget_text so-panel widget widget_custom_html panel-first-child panel-last-child\" data-index=\"4\" ><div class=\"widget_text panel-widget-style panel-widget-style-for-62991-3-1-0\" ><div class=\"textwidget custom-html-widget\">\n<!-- iframe plugin v.6.0 wordpress.org\/plugins\/iframe\/ -->\n<iframe loading=\"lazy\" src=\"https:\/\/infogram.com\/taxes1-1hdw2jpgqlkxj2l?livesrc=embed\" title=\"FISCALITAT\" width=\"800\" height=\"330\" scrolling=\"no\" frameborder=\"0\" style=\"border:none;\" allowfullscreen=\"allowfullscreen\" class=\"iframe-class\"><\/iframe>\n<div style=\"padding:4px 0;font-family:Arial!important;font-size:10px!important;line-height:15px!important;text-align:center;border-top:1px solid #dadada;margin:0 30px\"><a href=\"https:\/\/infogram.com\/taxes1-1hdw2jpgqlkxj2l?live\" style=\"color:#989898!important;text-decoration:none!important\" target=\"_blank\"><\/a><br><a href=\"https:\/\/infogram.com\" style=\"color:#989898!important;text-decoration:none!important\" target=\"_blank\" rel=\"nofollow\"><\/a><\/div><\/div><\/div><\/div><\/div><div id=\"pgc-62991-3-2\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><\/div><\/div><div id=\"pg-62991-4\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-62991-4\" ><div id=\"pgc-62991-4-0\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-62991-4-1\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\" ><div id=\"panel-62991-4-1-0\" class=\"widget_text so-panel widget widget_custom_html panel-first-child panel-last-child\" data-index=\"5\" ><div class=\"widget_text panel-widget-style panel-widget-style-for-62991-4-1-0\" ><div class=\"textwidget custom-html-widget\">\n<!-- iframe plugin v.6.0 wordpress.org\/plugins\/iframe\/ -->\n<iframe loading=\"lazy\" src=\"https:\/\/infogram.com\/copy-taxes2-1h7j4dvojnxv94n?livesrc=embed\" title=\"FISCALITAT\" width=\"800\" height=\"330\" scrolling=\"no\" frameborder=\"0\" style=\"border:none;\" allowfullscreen=\"allowfullscreen\" class=\"iframe-class\"><\/iframe>\n<div style=\"padding:4px 0;font-family:Arial!important;font-size:10px!important;line-height:15px!important;text-align:center;border-top:1px solid #dadada;margin:0 30px\"><a href=\"https:\/\/infogram.com\/copy-taxes2-1h7j4dvojnxv94n?live\" style=\"color:#989898!important;text-decoration:none!important\" target=\"_blank\"><\/a><br><a href=\"https:\/\/infogram.com\" style=\"color:#989898!important;text-decoration:none!important\" target=\"_blank\" rel=\"nofollow\"><\/a><\/div><\/div><\/div><\/div><\/div><div id=\"pgc-62991-4-2\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><\/div><\/div><div id=\"pg-62991-5\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-62991-5\" ><div id=\"pgc-62991-5-0\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-62991-5-1\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\" ><div id=\"panel-62991-5-1-0\" class=\"widget_text so-panel widget widget_custom_html panel-first-child panel-last-child\" data-index=\"6\" ><div class=\"widget_text panel-widget-style panel-widget-style-for-62991-5-1-0\" ><div class=\"textwidget custom-html-widget\">\n<!-- iframe plugin v.6.0 wordpress.org\/plugins\/iframe\/ -->\n<iframe loading=\"lazy\" src=\"https:\/\/infogram.com\/copy-copy-taxes3-1ho16vomd3kz84n?livesrc=embed\" title=\"FISCALITAT\" width=\"800\" height=\"330\" scrolling=\"no\" frameborder=\"0\" style=\"border:none;\" allowfullscreen=\"allowfullscreen\" class=\"iframe-class\"><\/iframe>\n<div style=\"padding:4px 0;font-family:Arial!important;font-size:10px!important;line-height:15px!important;text-align:center;border-top:1px solid #dadada;margin:0 30px\"><a href=\"https:\/\/infogram.com\/copy-copy-taxes3-1ho16vomd3kz84n?live\" style=\"color:#989898!important;text-decoration:none!important\" target=\"_blank\"><\/a><br><a href=\"https:\/\/infogram.com\" style=\"color:#989898!important;text-decoration:none!important\" target=\"_blank\" rel=\"nofollow\"><\/a><\/div><\/div><\/div><\/div><\/div><div id=\"pgc-62991-5-2\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><\/div><\/div><div id=\"pg-62991-6\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-62991-6\" ><div id=\"pgc-62991-6-0\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-62991-6-1\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\" ><div id=\"panel-62991-6-1-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"7\" ><div class=\"panel-widget-style panel-widget-style-for-62991-6-1-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p style=\"text-align: left\"><span style=\"color: #808080\"><em>Data actualitzaci\u00f3: gener de 2026<\/em><\/span><\/p>\n<p style=\"text-align: left\"><em><span style=\"color: #999999\">Propera actualitzaci\u00f3: en produir-se canvis<\/span><\/em><\/p>\n<h6 style=\"text-align: left\"><span style=\"color: #808080\"><em>Font: Gesti\u00f3 tribut\u00e0ria\u00a0<\/em><\/span><\/h6>\n<\/div>\n<\/div><\/div><\/div><\/div><div id=\"pgc-62991-6-2\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Les taxes s\u00f3n ingressos de dret p\u00fablic, regulades pel dret tributari i per les ordenances fiscals. S&#8217;exigeixen per les administracions p\u00fabliques (subjecte actiu) i han de ser pagades per la ciutadania o per altres administracions p\u00fabliques (subjecte passiu) de forma no volunt\u00e0ria, b\u00e9 per estar obligats a rebre el servei que hi \u00e9s associat (la &hellip; <a href=\"https:\/\/governobert.terrassa.cat\/transparencia\/taxes\/\" class=\"more-link\">Continua la lectura de <span class=\"screen-reader-text\"><\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-62991","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/pages\/62991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/comments?post=62991"}],"version-history":[{"count":39,"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/pages\/62991\/revisions"}],"predecessor-version":[{"id":77651,"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/pages\/62991\/revisions\/77651"}],"wp:attachment":[{"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/media?parent=62991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}