Real Estate Taxation
Municipalities and local entities may establish rates for the exclusive use or special use of the local public domain, as well as for the provision of public services or the performance of administrative activities of local competence. The requirement of these rates is regulated by Municipal Ordinance and depends on each City Council, it is their power to demand them or not.
There are a wide variety of local rates, some of the most representative being the rate on the collection of urban solid waste or the rate of passage of vehicles or fords.
To understand the operation and the correct requirement of municipal taxes, it is necessary to have specialized technical advice.
The tax on the collection of urban solid waste, also commonly known as the “garbage tax”, levies the provision of the mandatory service for the collection of household garbage and solid urban waste. Waste generated in homes, regardless of whether they are inhabited or not, as well as in accommodation and premises. Also, in establishments where industrial, commercial, professional, artistic and service activities are carried out.
This rate can have different names, as its requirement depends on each City Council and its specific regulation is included in each municipal ordinance. Therefore, its quantification can consider very different parameters. Among them, the cadastral value of the property, the surface or use of the property, the productive sectors of the municipality or, among others, the population.
The vehicle passing rate, commonly known as ” permanent ford ”, is a rate that is levied on the use of the section of public road (generally the sidewalk) until the entrance of a building, built or not built, or its exit from this, where vehicles pass.
Therefore, it is taxed for the construction and marking of vehicle crossings and their accessory elements.
Again, the calculation of the vehicle passing rate depends on what is established in each Municipal Ordinance. However, its quantification is usually related to the value of the land, the space occupied, the use or the number of parking spaces and the area in which it is located, according to the fiscal street, vehicle access, among others and we can help you optimize it.