Legal technical assistance service in the application and review of taxes and other public revenue under the competence of the Autonomous Community of La Rioja

The object of this contract is the provision of services consisting of collaboration, carrying out material, advisory and technical assistance tasks, which in no case will be considered an administrative act, for the application and review of taxes and other public revenue under the competence of the CAR. In the matter of own and ceded taxes of the Autonomous Community, the object of the contract will be limited to executive collection and the review acts derived from it. In the matter of local public revenue, the object of the contract covers the application and review of public revenue of Local Entities that have signed or may, where appropriate, sign the corresponding Agreement with the CAR for the application of said municipal resources. As of today, with the scope determined by each municipality, 162 municipalities in La Rioja have signed the aforementioned Agreements, which correspond to all the municipalities in La Rioja except Anguciana, Arnedo, Azofra, Briones, Calahorra, Cuzcurrita de Río Tirón, Ezcaray, Haro, Hervías, Logroño, Ochánduri and Zarratón. The autonomous administration will be responsible for, and therefore excluded from the object of this contract, the performance of all those functions legally reserved for public officials and which involve the exercise of authority, as well as the management and coordination tasks necessary for the correct provision of the service.