{"id":198300,"date":"2017-12-05T07:51:55","date_gmt":"2017-12-05T10:51:55","guid":{"rendered":"http:\/\/desarrollo.ip.gov.py\/ip\/?p=198300"},"modified":"2017-12-05T07:51:55","modified_gmt":"2017-12-05T10:51:55","slug":"catastro-aclara-sobre-exenciones-tributarias-a-bosques-nativos","status":"publish","type":"post","link":"https:\/\/www.ip.gov.py\/ip\/2017\/12\/05\/catastro-aclara-sobre-exenciones-tributarias-a-bosques-nativos\/","title":{"rendered":"Catastro aclara sobre exenciones tributarias a bosques nativos"},"content":{"rendered":"

Asunci\u00f3n, IP.- <\/em><\/strong>El Servicio Nacional de Catastro (SNC) del Ministerio de Hacienda aclara que no dispone de mandato legal alguno para otorgar o administrar incentivos por servicios ambientales a trav\u00e9s de la exoneraci\u00f3n del Impuesto Inmobiliario por preservaci\u00f3n de bosques nativos en zonas rurales.<\/p>\n

<\/p>\n

Asimismo, Catastro manifiesta que la propia Ley 5513\/2015 establece la revisi\u00f3n de sus alcances reci\u00e9n a partir del a\u00f1o 2020, y que la instituci\u00f3n catastral no propuso ni tiene la intenci\u00f3n de proponer al Poder Ejecutivo la eliminaci\u00f3n de exoneraciones al Impuesto Inmobiliario en materia de fincas rurales con \u00e1reas boscosas.<\/p>\n

Respecto a este tema, el informe de Hacienda especifica las siguientes precisiones:<\/p>\n

    \n
  1. Que los tributos y las exoneraciones solo pueden crearse y otorgarse por leyes de la Naci\u00f3n (Art. 179 de la CN)<\/li>\n<\/ol>\n
      \n
    1. Que el Impuesto Inmobiliario se fundamenta en la propia Constituci\u00f3n Nacional (CN), la cual determina que la recaudaci\u00f3n y la administraci\u00f3n de los mismos es competencia de los Gobiernos Municipales (Art. 169 de la CN).<\/li>\n<\/ol>\n
        \n
      1. Que en octubre de 2015 se aprob\u00f3 un nuevo Sistema de Aval\u00fao para los inmuebles rurales del Paraguay donde, en materia de exoneraci\u00f3n del Impuesto Inmobiliario se establece: \u201cA pedido del propietario, siempre que lo acrediten debida y legalmente, las \u00e1reas rurales boscosas,\u2026, que est\u00e9n exentas del pago del Impuesto Inmobiliario\u2026, ser\u00e1n tenidas en cuenta para la determinaci\u00f3n de su base imponible por el SNC.\u201d.<\/li>\n<\/ol>\n
          \n
        1. Que a principios del mes de mayo del a\u00f1o 2016, en consideraci\u00f3n a lo contemplado en la Ley N\u00b0 5513\/2015 (exoneraci\u00f3n del Impuesto Inmobiliario a las \u00e1reas boscosas en zonas rurales), el SNC a trav\u00e9s de nota (Nota MH 460\/2016) y de reuniones t\u00e9cnicas procedi\u00f3 a consultar a las instituciones del Estado encargadas de regular y ejecutar las pol\u00edticas forestales y ambientales (Infona y SEAM) sobre las exoneraciones tributarias del Impuesto Inmobiliario en favor de las \u00e1reas boscosas en zonas rurales.<\/li>\n<\/ol>\n
            \n
          1. Que en funci\u00f3n a dichas consultas, el Instituto Forestal Nacional (Infona) inform\u00f3: \u201c\u2026no existe exoneraci\u00f3n en materia Impositiva Inmobiliaria otorgada a propietarios de bosques nativos en ninguna normativa forestal\u2026\u201d y que \u201c\u2026la \u00fanica normativa forestal vigente que acuerda la exoneraci\u00f3n del Impuesto Inmobiliario es la establecida por el art. 13 de la Ley Nro. 536\/95 de Fomento a la Forestaci\u00f3n y Reforestaci\u00f3n\u2026\u201d (Dictamen DAJ Infona N\u00b0 128\/2016).<\/li>\n<\/ol>\n
              \n
            1. Que el 25 de mayo de 2016 la Direcci\u00f3n del SNC procedi\u00f3 a informar a la Presidencia de la Uni\u00f3n de Gremios de la Producci\u00f3n (UGP), a los representantes de la Asociaci\u00f3n Rural del Paraguay (ARP) y a los intendentes de todo el pa\u00eds, sobre el Dictamen del Infona donde se concluye la inviabilidad para otorgar exoneraci\u00f3n impositiva a los bosques nativos de las zonas rurales, debido a que no se dispone de una ley que lo autorice.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

              Asunci\u00f3n, IP.- El Servicio Nacional de Catastro (SNC) del Ministerio de Hacienda aclara que no dispone de mandato legal alguno para otorgar o administrar incentivos por servicios ambientales a trav\u00e9s de la exoneraci\u00f3n del Impuesto Inmobiliario por preservaci\u00f3n de bosques nativos en zonas rurales.<\/p>\n","protected":false},"author":1,"featured_media":193814,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[9],"tags":[115,1536,409,199],"class_list":{"0":"post-198300","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-economia","8":"tag-arp","9":"tag-infona","10":"tag-seam","11":"tag-snc"},"yoast_head":"\nCatastro aclara sobre exenciones tributarias a bosques nativos - 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