PROBLEMÁTICA DEL IMPUESTO SOBRE CONSTRUCCIONES, INSTALACIONES Y OBRAS
Fecha
2016-06
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Jaén: Universidad de Jaén
Resumen
[ES] En este estudio sobre el Impuesto sobre Construcciones, Instalaciones y Obras (ICIO), analizo los aspectos que he entendido como más problemáticos sobre este tributo, regulados por los artículos 100 a 103 del Texto Refundido de la Ley Reguladora de las Haciendas Locales, aprobado por el Real Decreto Legislativo 2/2004, de 5 de marzo.
En el trabajo se lleva a cabo el análisis de las exenciones que presenta el ICIO, así como algunos problemas sobre su base imponible con referencia al IVA, a los equipos, maquinarias o instalaciones mecánicas, a los gastos generales de las obras y a las construcciones u obras ilegales.
También se habla de las bonificaciones en la cuota que presenta este impuesto, explicadas con ejemplos de algunas ciudades de nuestro país.
Cabe destacar en este estudio las pequeñas diferencias que existen entre el ICIO y la Tasa por licencia de obras o urbanística, ya que éstos generan una disputa sobre la doble imposición entre ambos y sobre su compatibilidad.
Por último, señalar un ejemplo de devengo de la localidad cordobesa de Zuheros, dado que representa el municipio donde resido, haciendo referencia al tipo de gravamen utilizado.
[EN] In this study about the Tax about Buildings, Installations and Constructions, I analyze the aspects I have evaluated as more problematic about this tax regulated by the articles from 100 to 103 of the Combined Text of the Regulated Low of the Inland Revenue sanctioned by the Legislative Royal Decree 2/204, 5th March. In the work it is realized the analysis of the exemptions the tax has and some problems about its tax base which is alluded to “IVA”, the mechanical machines, general expenses of the constructions and the illegal buildings or constructions. It is also said about the discounts in the fee which has this tax. The discounts are explained with some examples of some cities of our country. It should be pointed out that this study the small differences which exist between this tax and the Rate by license of constructions since both cause an argument about the double taxation between both and about the compatibility. Finally, noting an example of accrual of the town Zuheros, where I live, and making mention to kind of used encumbrance.
[EN] In this study about the Tax about Buildings, Installations and Constructions, I analyze the aspects I have evaluated as more problematic about this tax regulated by the articles from 100 to 103 of the Combined Text of the Regulated Low of the Inland Revenue sanctioned by the Legislative Royal Decree 2/204, 5th March. In the work it is realized the analysis of the exemptions the tax has and some problems about its tax base which is alluded to “IVA”, the mechanical machines, general expenses of the constructions and the illegal buildings or constructions. It is also said about the discounts in the fee which has this tax. The discounts are explained with some examples of some cities of our country. It should be pointed out that this study the small differences which exist between this tax and the Rate by license of constructions since both cause an argument about the double taxation between both and about the compatibility. Finally, noting an example of accrual of the town Zuheros, where I live, and making mention to kind of used encumbrance.