{"id":2764,"date":"2024-10-24T13:06:00","date_gmt":"2024-10-24T13:06:00","guid":{"rendered":"https:\/\/lapaz.bo\/smp\/blog\/?p=2764"},"modified":"2024-10-24T13:06:01","modified_gmt":"2024-10-24T13:06:01","slug":"patente-tributaria","status":"publish","type":"post","link":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/2024\/10\/24\/patente-tributaria\/","title":{"rendered":"PATENTE TRIBUTARIA"},"content":{"rendered":"\n

PATENTE TRIBUTARIA<\/strong><\/h1>\n\n\n\n

<\/p>\n\n\n\n

Por: Javier Gustavo P\u00e9rez Mendieta \u2013 Unidad de Investigaci\u00f3n y Pol\u00edticas Municipales<\/strong><\/p>\n\n\n\n

El Diccionario Panhisp\u00e1nico del espa\u00f1ol jur\u00eddico define a la patente municipal como el \u201cpermiso que concede la municipalidad para el desarrollo de actividades comerciales primarias, secundarias y terciarias a cambio de un tributo\u201d (Real Academia Espa\u00f1ola, s\/f).<\/p>\n\n\n\n

El Servicio Estatal de Autonom\u00edas (s\/f) define a las patentes tributarias como \u201clos tributos pagados por el uso o aprovechamiento de bienes de dominio p\u00fablico, as\u00ed como la obtenci\u00f3n de autorizaciones para la realizaci\u00f3n de actividades econ\u00f3micas\u201d.<\/p>\n\n\n\n

La Ley N\u00ba 2492, C\u00f3digo Tributario Boliviano, en su art\u00edculo 9, establece que las patentes municipales son tributos \u201ccuyo hecho generador es el uso o aprovechamiento de bienes de dominio p\u00fablico, as\u00ed como la obtenci\u00f3n de autorizaciones para la realizaci\u00f3n de actividades econ\u00f3micas\u201d.<\/p>\n\n\n\n

En preciso mencionar que el mismo C\u00f3digo Tributario Boliviano define a un tributo como \u201clas obligaciones en dinero que el Estado, en ejercicio de su poder de imperio, impone con el objeto de obtener recursos para el cumplimiento de sus fines\u201d.<\/p>\n\n\n\n

Las patentes tributarias son, en s\u00edntesis, los tributos que recauda el Estado por el uso o aprovechamiento de bienes de dominio p\u00fablico, como calles, plazas y otros con diversos fines, o por la realizaci\u00f3n de actividades econ\u00f3micas comerciales.<\/p>\n\n\n\n

Referencias bibliogr\u00e1ficas<\/strong><\/p>\n\n\n\n

Real Academia Espa\u00f1ola (s\/f). \u201cPatente Municipal\u201d. Diccionario Panhisp\u00e1nico del espa\u00f1ol jur\u00eddico. https:\/\/dpej.rae.es\/lema\/patente-municipal<\/a><\/p>\n\n\n\n

Rep\u00fablica de Bolivia (2003). Ley N\u00ba 2492 de 2 de Agosto de 2003, C\u00f3digo Tributario Boliviano.<\/p>\n\n\n\n

Servicio Estatal de Autonom\u00edas (s\/f). Apuntes. Los Recursos de las Entidades Territoriales Aut\u00f3nomas. https:\/\/www.sea.gob.bo\/wp-content\/uploads\/2019\/09\/Apuntes_RecursosdeETAS.pdf<\/a><\/p>\n\n\n\n

Las opiniones expresadas en este documento son de exclusiva responsabilidad de los autores y no reflejan necesariamente una posici\u00f3n del Gobierno Aut\u00f3nomo Municipal de La Paz.<\/strong><\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

PATENTE TRIBUTARIA Por: Javier Gustavo P\u00e9rez Mendieta \u2013 Unidad de Investigaci\u00f3n y Pol\u00edticas Municipales El Diccionario Panhisp\u00e1nico del espa\u00f1ol jur\u00eddico define a la patente municipal como el \u201cpermiso que concede la municipalidad para el desarrollo de actividades comerciales primarias, secundarias y terciarias a cambio de un tributo\u201d (Real Academia Espa\u00f1ola, s\/f). El Servicio Estatal de […]<\/p>\n","protected":false},"author":3,"featured_media":2806,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[314,315,118,163],"class_list":["post-2764","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conceptualizaciones","tag-aprovechamiento","tag-patente","tag-tributo","tag-uso"],"_links":{"self":[{"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/posts\/2764","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/comments?post=2764"}],"version-history":[{"count":1,"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/posts\/2764\/revisions"}],"predecessor-version":[{"id":2765,"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/posts\/2764\/revisions\/2765"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/media\/2806"}],"wp:attachment":[{"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/media?parent=2764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/categories?post=2764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/tags?post=2764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}