Anteproyecto Impuestos Municipales

 

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GOÇEJTJT LM EG DG^\GDJÔO M JOYMPTJÔO LM EAT JH^]MT\AT H]OJDJ^GEMT MO ]O GZ]O\GHJMO\A,  DGTA; GZ]O\GHJMO\A LM TGO\A LAHJOFA MT\M, ^MPÈALA GFAT\A 0>76  —  GFAT\A  GFAT\A 0>7: 

^PM^GPGLA ^AP;

@r. EJFJG ZGDJPG GEHAO\M @r. HGPJGOMEG KJHMOM[ D]MYGT @r. HJDBMEEM FG@PJME F]G@G PATGPJA

7>>0=2>  7>>46>42=296 

^PA^]MT\G LM JOYMT\JFGDJÔO ^GPG EG MEG@APGDJÔO Z EG ^PMTMO\GDJÔO LME JOIAPHM IJOGE LM D]PTA LM MW]JYGEMODJG OA. :=4 LM EG IGD]E\GL LM DJMODJGT MDAOÔHJDGT Z TADJGEMT, OA. 609 ^GPG EG EJDMODJG\]PG MO DAO\G@JEJLGL 

TGO\A LAHJOFA, LJT\PJ\A OGDJAOGE  DG^J\GE LM EG PM^Û@EJDG LAHJOJDGOG   

LJDJMH@PM 0>07 7

 

ÈOLJDM LME DAO\MOJLA LM EG ^PA^]MT\G 

JO\PAL]DDJÔO..........................................................................................................  

HGPDA HM\ALAEÔFJDA..................................................................................... 70 

ÈOLJDM A MTW]MHG \MO\G\JYA........................................................................ 7<  

@J@EJAFPGIÈG........................................................................................................... 79

0

 

^PMTMO\GDJÔO Me prmsmotm msdrjta darrmspaolm g eg prapumstg lm jovmstjfgdjôo qum eemvg par tètuea

GOÇEJTJT LM EG DG^\GDJÔO M JOYMPTJÔO LM EAT JH^]MT\AT H]OJDJ^GEMT MO ]O GZ]O\GHJMO\A, DGTA; GZ]O\GHJMO\A LM TGO\A LAHJOFA MT\M, ^MPÈALA GFAT\A 0>76  —  GFAT\A   GFAT\A 0>7:, eg duge sm  `gsgrç mo joiarhgdjaoms rmdapjeglgs lm ljvmrsgs iumotms a`tmomr uog jovmstjfgdjôo dugejijdglg sa`rm me tmhg trgtgla.  

Me Gyuotghjmota lm Tgota Lahjofa Mstm ium drmgla dao eg ijogejlgl lm jhpuesgr me lmsgrraeea jotmfrge y eg dgejlgl lm vjlg mo me Huojdjpja, fmstjaogola eg sgtjsigddjôo lm egs omdmsjlglms `çsjdgs lm eg pa`egdjôo hmljgotm eg glhjojstrgdjôo rgdjaoge y gustmrg mo me hgomka lm eas rmdursas pû`ejdas y eg fa`mrog`jejlgl lmhadrçtjdg mo Tgota Lahjofa Mstm. \jmom daha a`kmtjva qum me Huojdjpja smg rmdaoadjla daha halmea par eg mijdgdjg mo me eafra lm hgyarms y hmkarms daoljdjaoms lm vjlg lm eg pa`egdjôo y eg mimdtjvjlgl mo eg  prahadjôo lm oumvgs iarhgs lm daovjvmodjg djulglgog g trgvês lm eg dabmsjôo sadjge, eg jlmotjlgl dueturge y me smotjhjmota y arfueea lm pmrtmomodjg lm eas pa`eglarms g su Huojdjpja. 

4

 

GO\MDMLMO\MT Me 0< lm g`rje lm 76. ]ojvmrsjlgl Gutôoahg lm Tgota Lahjofa, Tgota Lahjofa, Pmpû`ejdg Lahjojdgog.

Irègs @., Frmfary P., Ejomghjmotas pgrg uo pego mstrgtêfjda lm Pmdgulgdjôo \rj`utgrjg lm uog Gedgelèg Huojdjpge y Ljstrjtge mo Pmpû`ejdg Lahjojdgog, dgsa; Huojdjpja lm Tgo Imejpm lm ^umrta ^egtg. ^mrèala 0>77 - 0>7=, 0>79. ]ojvmrsjlgl Gutôoahg lm Tgota Lahjofa, Tgota Lahjofa, Pmpû`ejdg Lahjojdgog.

Fuzhço M., Fumrrmra P., Ojmvms [. Jostjtudjaoms fu`mroghmotgems y su rae daha gfmotms lm rmtmodjôo; dgsa; Gyuotghjmota Huojdjpge lm @goè, Pmpû`ejdg Lahjojdgog 0>779, 0>72. ]ojvmrsjlgl Gutôoahg lm Tgota Lahjofa, Tgota Lahjofa, Pmpû`ejdg Lahjojdgog.

@ge`umog K. Mimdta lm eas jhpumstas huojdjpgems mo eg mkmdudjôo prmsupumstgrjg lme Gyuotghjmota lm Hga, pmrèala 0>779, 0>72. ]ojvmrsjlgl Gutôoahg lm Tgota Lahjofa, Hga, Ygevmrlm, Pmpu`ejdg Lahjojdgog.

=

 

^EGO\MGHJMO\A LME ^PA@EMHG Mo Pmpû`ejdg Lahjojdgog, daha sg`mhas, oa mxjstm eg dastuh`rm lm bgdmr egs daotrj`udjaoms darrmspaoljmotms gotm eas gyuotghjmotas. G msta sm em suhgo egs fmstjaoms huojdjpgems lmijdjmotms qum daoeemvgo g daosmdumodjgs oatg`ems mo eas huojdjpjas, daha,  par mkmhpea; Jodgpgdjlgl Jodgpgdjlg l ijogodjmrg pgrg palmr daotrgtgr dgpjtge buhgoa dgpgdjtgla pgrg me me darrmdta lmsgrraeea lm egs gdtjvjlglms glhjojstrgtjvgs y apmrgtjvgs, lmsdujla mo egs joirgmstrudturgs huojdjpgems y prafrghgs sadjgems.

Eg ljvmrsjijdgdjôo lm eg pa`egdjôo mo me huojdjpja lm TLM oa mstç lme tala rmspgelglg par uog gutarjlgl qum sm bgfg rmspaosg`em lm qum egs gdtjvjlglms sm eemvmo g dg`a mo daoljdjaoms prulmotms pgrg me lmsgrraeea glmdugla lm egs hjshgs, mo mstm dgsa, eg gutarjlgl ms me gyuotghjmota y sus iuodjaogrjas, eas hjshas qum bgo lmhastrgla mo me pgsgr lm eas g÷as eg jodgpgdjlgl pgrg palmr bgdmr lm msta uog rmgejlgl.

Me Gyuotghjmota lm Tgota Lahjofa Mstm sm hgotjmom daostgotmhmotm gemkgla lme duhpejhjmota lm eas a`kmtjvas y prjodjpjas lm eg Emy Oa. 769->6 qum mstg`emdm daha dahpmtmodjg lm eas gyuotghjmotas; eg fmstjôo, rmdgulgdjôo m jospmddjôo lm sus gr`jtrjas. Mo me trgosdursa lm eas g÷as sm bg paljla oatgr eg jodgpgdjlgl par pgrtm lme gyuotghjmota lm sgtjsigdmr egs omdmsjlglms `çsjdgs y prmstgr smrvjdjas huojdjpgems lm dgejlgl. Mstm dahmotgrja mstç sustmotgla lm eg rmgejlgl qum palmhas a`smrvgr dugola oas glmotrghas mo eas `grrjas lm Tgota Lahjofa Mstm. Mo mstas palmhas oatgr egs prmdgrjmlglms mo eas sjstmhgs lm rmdafjlg lm `gsurg, sjstmhgs lm jeuhjogdjôo, smfurjlgl djulglgog, gfug  patg`em, sjstmhgs peuvjgems, lmsdujlas mo egs joirgmstrudturgs lm eas pgrqums pgrqum s lm rmdrmgdjôo y lm lmpartms, motrm atras.

Eg jodgpgdjlgl lm sus iuodjaogrjas grrgstrg ge Gyuotghjmota lm Tgota Lahjofa Mstm ge joduhpejhjmota lm eg Emy Oa. 0>>->< (Emy Fmomrge lm Ej`rm Gddmsa g eg Joiarhgdjôo ^û`ejdg). Msta sjfojijdg qum oa palmhas modaotrgr joiarhgdjaoms gdtugejzglgs mo me partge lme gyuotghjmota, ea qum bgdm lulgr lm eg trgospgrmodjg lm eg fmstjôo lme hahmota.

9

 

Eg igetg lm joiarhgdjaoms gdtugejzglgs ejhjtg ge huoèdjpm g tmomr daoadjhjmota sa`rm egs rmoljdjaoms lm dumotgs, lmtgeems lm dahprgs y daotrgtgdjaoms, praymdtas, joiarhms, motrm atras. Oa ljspaomr lm mstgs joiarhgdjaoms trgm daha daosmdumodjg oa tmomr daoadjhjmota sa`rm; 

  Tjstmhgs utjejzglas pgrg eg dgptgdjôo lm eas jhpumstas huojdjpgems.

  ^egoms lm jovmrsjaoms.



  Daha y mo qum sm ljstrj`uymo eas jhpumstas dgptglas.



  Eas dastas lm egs dahprgs y daotrgtgdjaoms.

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  Motrm atras.

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Irmotm g mstg pra`emhçtjdg oas surfmo egs sjfujmotms prmfuotgs; 7.  ±Dôha sm rmgejzô me pradmsa lm dgptgdjôo m jovmrsjôo lm eas jhpumstas huojdjpgems mo me Gyuotghjmota lm Tgota Lahjofa Mstm lurgotm me pmrèala Gfasta 0>76  —   Gfasta 0>7:1 0.  ±Mo dugems praymdtas jovjmrtm me Gyuotghjmota lm Tgota Lahjofa Mstm pgrg hmkargr eg dgejlgl lm vjlg lm eas huoèdjpms1 4.  ±Duçems sao eas gspmdtas fmomrgems lm eas jhpumstas huojdjpgems1 76  —  Gfasta  Gfasta 0>7:. 

A@KM\JYAT MT^MDÈIJDAT;  

^rmsmotgr eas gspmdtas fmomrgems sa`rm eas jhpumstas huojdjpgems.

 

Lmsdrj`jr eas gspmdtas iuolghmotgems sa`rm me Gyuotghjmota lm Tgota Lahjofa Mstm.

 

Dahpgrgr eas jofrmsas rmdj`jlas par me Gyuotghjmota lm Tgota Lahjofa Mstm dao egs jovmrsjaoms rmgejzglgs mo me Huojdjpja lurgotm me pmrèala gfasta 0>76  —  Gfasta  Gfasta 0>7:.

 

Lmtmrhjogr egs mstrgtmfjgs utjejzglgs par me Gyuotghjmota lm Tgota Lahjofa Mstm  pgrg eg dgptgdjôo lm eas jhpumstas y gr`jtrjas lme huojdjpja.

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Gogejzgr eg jovmrsjôo lm eas jhpumstas y gr`jtrjas lme huojdjpja dgptglas par me Gyuotghjmota lm Tgota Lahjofa Mstm lurgotm me pmrjala gfasta 0>76  —   gfasta 0>7:.

2

 

JH^AP\GODJG Z HA\JYGDJÔO Eg dgptgdjôo m jovmrsjôo lm eas jhpumstas huojdjpgems mo eas gyuotghjmotas tjmom uog frgo jhpartgodjg pgrg eas huoèdjpms lm dglg eadgejlgl yg qum mstas gyulgo g qum egs gutarjlglms  pumlgo rmgejzgr a`rgs sadjgems, gsè daha; fmstjôo lm dghjoas vmdjogems, vjvjmolgs pgrg eg hgsg hçs pa`rm lm ljdba huojdjpja, laogdjaoms lm hgtmrjgems lm daostruddjôo, motrm atras. Ge rmgejzgr mstgs a`rgs sm hatjvgo g utjejzgr eas rmdursas rmdgulglas lm eg hmkar iarhg  pasj`em pgrg qum hgyar dgotjlgl lm pmrsaogs smgo `momijdjglgs dao ea rmdgulgla.

Mstghas hatjvglas g rmgejzgr mstg jovmstjfgdjôo par eg omdmsjlgl lm daoadmr lm quê hgomrg sm rmdgulgo y dôha sm jovjmrtmo eas jhpumstas huojdjpgems lm Tgota Lahjofa Mstm, yg qum eas gyuotghjmotas trg`gkgo mo pra lm eas huoèdjpms.

Dao me lmsgrraeea lm mstg prapumstg lm jovmstjfgdjôo lmstgdgrmhas eg jhpartgodjg lm egs  paeètjdgs lm rmdgulgdjôo m jovmrsjôo y me jhpgdta qum tjmomo mstgs mo eg vjlg lm eas huoèdjpms lm Tgota Lahjofa Mstm. Mo msm smotjla motmolmhas qum ms omdmsgrja jovmstjfgr g  praiuoljlgl tala ea daodmrojmotm g egs trgosgddjaoms eemvglgs g dg`a par me Gyuotghjmota lm Tgota Lahjofa Mstm lurgotm me pmrèala lm Gfasta 0>76 - Gfasta 0>7:.

Dao mstg mstg jovmstjfgdjôo oas prapaomhas daotrj`ujr dao egs joiarhgdjaoms lm jotmrês jotmrês pgrg eas gyuotghjmotas, pgrg egs mstuljgotms lm eg dgrrmrg lm daotg`jejlgl, pgrg eas praimsjaogems y talg eg sadjmlgl lahjojdgog jotmrmsglas mo tmhçtjdg lm eg dgptgdjôo m jovmrsjôo lm eas jhpumstas huojdjpgems lm eas Gyuotghjmotas lm mstm hala daovadgr g eas huoèdjpms g qum mstêo hçs rmegdjaoglas dao su huojdjpja.

:

 

HGPDA HM\ALAEÔFJDA Moiaqum lm eg jovmstjfgdjôo; Eg jovmstjfgdjôo tmolrç uo moiaqum hjxta, parqum sm trg`gkgrç dao jostruhmotas lm rmdaemddjôo lm lgtas pgrg gogejzgr y vjoduegr eas lgtas dugejtgtjvas y dugotjtgtjvas a`tmojlas.

\jpa lm jovmstjfgdjôo; Eg jovmstjfgdjôo smrç laduhmotge, yg qum gogejzgrmhas eg joiarhgdjôo msdrjtg vjfmotm y mstg`emdmrmhas rmegdjaoms motrm me daoadjhjmota praludjla y me tmhg lm jotmrês.

Hêtala lm eg jovmstjfgdjôo; Mo mstg jovmstjfgdjôo sm pradmlmrç dao me hêtala gogeètjda yg qum sm lmsdahpaolrç me tmhg mo pgrtms pgrg gsè palmr mstuljgrea. m stuljgrea.

\êdojdgs lm rmdaemddjôo lm lgtas; Egs têdojdgs g utjejzgr sao egs sjfujmotms;

Eg a`smrvgdjôo; Jojdjgrmhas  eg jovmstjfgdjôo utjejzgola eg têdojdg lm eg a`smrvgdjôo lm joiarhgdjaoms rmimrmotms ge Gyuotghjmota lm Tgota Lahjofa Mstm pgrg jolgfgr sa`rm su dgptgdjôo m jovmrsjôo lm eas jhpumstas huojdjpgems.

Motrmvjstgs g`jmrtgs; Pmgejzgrmhas motrmvjstgs g eas mhpemglas lme Gyuotghjmota. Modumstgs; Mstgrmhas rmdapjegola joiarhgdjôo hmljgotm modumstgs g eas huoèdjpms dao me a`kmtjva lm tmomr uog jlmg lme jhpgdta lm egs paeètjdgs lm dgptgdjôo m jovmrsjôo lm eas jhpumstas huojdjpgems.

7>

 

Iumotms lm eg Jovmstjfgdjôo; Iumotms prjhgrjgs; Mstgrmhas rmdaemdtgola joiarhgdjaoms dao eas mhpemglas lme Gyuotghjmota lm Tgota Lahjofa Mstm y eas huoèdjpms.

Iumotms smduolgrjgs; Tm tahgrço rmimrmodjgs g trgvês lm hgtmrjge laduhmotge, tgems daha ej`ras, laduhmotas jhprmsas, jotmromt, laduhmotas ljfjtgems, tmsjs y haoafrgiègs.

77

 

ÈOLJDM A MTW]MHG \MO\G\JYA DG^È\]EA J Gspmdtas Fmomrgems sa`rm eas jhpumstas huojdjpgems 7.7 Daodmpta lm jhpumstas huojdjpgems 7.0 \jpas lm jhpumstas huojdjpgems 7.4 Jhpartgodjg lm eas jhpumstas huojdjpgems 7.7: 4.7 Jhpartgodjg lm eg dgptgdjôo m jovmrsjôo lm jhpumstas huojdjpgems 4.0 ^radmsa lm dgptgdjôo m jovmrsjôo lm jhpumstas huojdjpgems. 4.4 Goçejsjs dahpgrgtjva lm eas jofrmsas rmdj`jlas par me Gyuotghjmota lm Tgota Lahjofa Mstm dao egs jovmrsjaoms lme pmrjala Gfasta 0>76  —  Gfasta 0>7: 4.>7:.

PMYJT\G DJMO\ÈIJDG;  Palrèfumz Tgefgla, I., ^êrmz Dgstmeeôo, H. y Harmoa \mrdmra, I. (0>76). ^radmsa lm rmdgulgdjôo y usa lm eas jhpumstas a`tmojlas mo me hmrdgla Geirmla Egza. Pmvjstg Djmotèijdg lm IGPMH-Mstmeè. Hmlja gh`jmotm, tmdoaeafèg y lmsgrraeea buhgoa. G÷a 9, (O¾ 07), ^çf.772). Jostjtudjaoms fu`mroghmotgems y su rae daha gfmotms lm rmtmodjôo, dgsa; Gyuotghjmota Huojdjpge lm @goè, Pmpû`ejdg Lahjojdgog 0>779. ]ojvmrsjlgl Gutôoahg lm Tgota Lahjofa, Tgota Lahjofa lm Fuzhço. @ge`umog ^mrgetg, K., (0>72). Mimdta lm eas jhpumstas huojdjpgems mo eg mkmdudjôo  prmsupumstgrjg lme Gyuotghjmota lm Hga, pmrèala 0>779. ]ojvmrsjlgl Gutôoahg lm Tgota Lahjofa, Hga, Ygevmrlm.

@ge`umog Irègs, P., (0>79). Ejomghjmotas pgrg uo pego mstrgtêfjda lm Pmdgulgdjôo \rj`utgrjg lm uog Gedgelèg Huojdjpge y Ljstrjtge mo Pmpû`ejdg Lahjojdgog, dgsa; Huojdjpja lm Tgo Imejpm Imejpm lm ^umrta ^umrta ^egtg. ^mrèala 0>77-0>7=.

]ojvmrsjlgl Gutôoahg lm Tgota

Lahjofa, Tgota Lahjofa lm Fuzhço. 7<

 

Yjdmotm, @., (0>>6). Eg fmstjôo trj`utgrjg mo me gyuotghjmota lme Ljstrjta Ogdjaoge. ]ojvmrsjlgl Gutôoahg lm Tgota Lahjofa, Tgota Lahjofa lm Fuzhço.

Dg`rmrg Eazg, M., (0>7>2-0>77. ]ojvmrsjlgl Goljog Tjhôo @aeèvgr. Wujta, Mduglar.

^ÇFJOGT VM@T;  Gyuotghjmota lm Tgota Lahjofa Mstm (GTLM) .  Daosuetgla me lèg 7= lm gfasta lme 0>07 lm bttps;//lgtas.fa`.la/arfgojzgtjao/g`aut/gyuotghjmota-sgota-lahjofa-mstm-gslm  bttps;//lgtas.fa`.la/arfgojzgtjao/g`aut/gyuotghjmota-sgota-lahjofa-mstm-gslm 

Emy Oa.769->6 lme Ljstrjta Ogdjaoge y eas Huojdjpjas. (s.i.m.). Me Daofrmsa Ogdjaoge lm eg Pmpû`ejdg Lahjojdgog. Daosuetgla lme 7= lm gfasta lme 0>07 lm bttp;//tsm.fa`.la/Lads/Oarhgtj vgs/EmyQOaQ769Q>6QlmeQLjst >6QlmeQLjstrjtaQOgdjaogeQy rjtaQOgdjaogeQyQeasQHuojdjpjas QeasQHuojdjpjas.pli  .pli   bttp;//tsm.fa`.la/Lads/Oarhgtjvgs/EmyQOaQ769Q

Gedgelèg lme Ljstrjta Ogdjaoge. (s.i.m). Bjstarjg lme Gyuotghjmota. Daosuetgla me 0> lm gfasta lme 0>07 lm bttps;//glo.fa`.la/jolmx.pbp.dah 

Dçdmrms ]rm÷g, I. (0>7>). JR Dmosa Ogdjaoge lm ^a`egdjôo y Yjvjmolg. Daosuetgla me 02 lm gfasta lme 0>07 lm  lm bttps;//dmosa0>7>.fa`.la/Pmsuhmormsuetglasfmomrgemsdmosa0>7>. bttps;//dmosa0>7>.fa`.la/Pmsuhmormsuetglasfmomrgemsdmosa0>7>. 

Aijdjog Ogdjaoge lm Mstglèstjdgs. (0>76). \u Huojdjpja mo djirgs. Daosuetgla me lèg >0 lm adtu`rm

lme

0>07

lm

bttp;//gyuotghjmotaslm.fa`.la/wp-daotmot/upeagls/0>72/>7/\u-

huojdjpja-mo-djirgs-Tgota-Lahjofa-Mstm-0>79.pli . 

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