PAGOS INDEBIDOS TRIBUTARIOS MUNICIPALES
EN GOBIERNOS LOCALES (MUNICIPALIDADES)
TEXTO ÚNICO ORDENADO DEL CODIGO TRIBUTARIO
DECRETO SUPREMO Nº 135-99-EF
CAPÍTULO II
LA DEUDA TRIBUTARIA Y EL PAGO
DEVOLUCIONES DE PAGOS INDEBIDOS O EN EXCESO
Las devoluciones de pagos realizados indebidamente o en exceso se efectuarán en moneda nacional, agregándoles un interés fijado por la Administración Tributaria, en el período comprendido entre el día siguiente a la fecha de pago y la fecha en que se ponga a disposición del solicitante la devolución respectiva, de conformidad con lo siguiente:
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Tratándose de pago indebido o en exceso que resulte como consecuencia de cualquier documento emitido por la Administración Tributaria, a través del cual se exija el pago de una deuda tributaria, se aplicará la tasa de interés moratorio (TIM) prevista en el artículo 33.
PAGOS INDEBIDOS O EN EXCESO
EN IMPUESTO PREDIAL
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Sobre valoración del IMPUESTO PREDIAL, generado por una errada tasación arancelaria reflejada en el PU del predio o por la presentación de una deficiente declaración jurada efectuada por el contribuyente, generada por un errado uso de la tabla de valores unitarios de edificación, sea por desconocimiento del contribuyente y/o del inspector municipal.
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Una errada declaración de las características de edificación, produce un errado cálculo del metro cuadrado de construcción, la cual multiplicado por el total del área construida genera sobre valoración, la misma que constituye pagos indebidos que pueden recuperarse a favor de los contribuyentes, en todo caso compensarse con deuda pendiente de pago.
PAGOS INDEBIDOS O EN EXCESO
EN ARBITRIOS MUNICIPALES
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Sobre valoración de los ARBITRIOS MUNICIPALES, generado por una errada declaración jurada o por una inoportuna declaración actualizada, así mismo como una deficiente utilización de la Ordenanza que aprueba las acotaciones en función a los criterios determinados.
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Una errada declaración o una inoportuna actualización, como por ejemplo en el uso del predio genera sobre valoración, las acotaciones de arbitrios municipales a una vivienda son muy distantes de una edificación con uso de comercio,
lo que genera sobre valoración, la misma que constituye pagos indebidos que pueden recuperarse a favor de los contribuyentes, en todo caso compensarse con deuda pendiente de pago.
ALDIE SOLUCIONES INMOBILIARIAS S.A.C. con sus técnicos y profesionales de amplia experiencia municipal, brindan asesoría, gestión y trámites, conforme a su requerimiento:
- Análisis de la tasación arancelaria utilizando el cuadro de valores oficiales.
- Verificación de las características y acabados de la edificación.
- Confrontación de la tasación efectuada contra el PU del ejercicio fiscal, para acreditar la correcta tasación o la sobre valoración.
- Verificación de la aplicación de la ordenanza municipal de arbitrios o detección de un errado cálculo, generándose sobre valoración.
- Elaboración del escrito solicitándose la devolución o compensación del pago indebido o en exceso.
Conforme al Artículo 43 y 44º del TUO del Código Tributario, la acción para solicitar o efectuar la compensación, así como para solicitar la devolución prescribe a los cuatro (04) años.
ALDIE SOLUCIONES INMOBILIARIAS S.A.C. le ofrece sus servicios de asesoría, gestión y trámite, así como absolvemos sus consultas sin compromiso alguno, para lo cual envíenos un mensaje a nuestro correo electrónico gerencia@aldiesac.com o llámenos a nuestros teléfonos que gustosamente lo atenderemos con la mayor cordialidad, para coordinar una visita a vuestro local y poder presentarles una propuesta técnica y económica.
REMITA SU CONSULTA
EN EL SIGUIENTE FORMULARIO:
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PAGOS INDEBIDOS TRIBUTARIOS MUNICIPALES
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