Nicaragua: NewsFlash sobre Impuestos Municipales
Law Firm | Consortium Legal |
Published date | 09 January 2023 |
- Impuesto de Matrícula
Conforme al Plan de Arbitrios Municipal y Plan de Arbitrios del Municipio de Managua, se establece la obligación del Impuesto de Matrícula. Este impuesto deberá quedar cancelado antes del 31 de enero, en el municipio donde el contribuyente tenga un establecimiento para desarrollar cada una de las actividades económicamente y que haya sido registrada. Al impuesto de matrícula se le aplica la alícuota del 2% sobre la base imponible del promedio mensual de los ingresos brutos obtenidos por la venta de bienes o prestaciones de servicios de los meses de octubre, noviembre y diciembre del 2022.
- Impuesto de Bienes Inmuebles
Conforme al Decreto Ejecutivo No. 3-95 del Impuesto de Bienes Inmuebles, se aplicará la alícuota del 1% sobre la base imponible de 80% del valor catastral de las propiedades ya registradas o que hayan sido adquiridas al 31 de diciembre de cada año gravable.
¿Quiénes son los sujetos obligados?
Los propietarios, los nudos propietarios y usufructuarios, los usuarios o habitadores, el poseedor o tenedor a cualquier título, el dueño de las mejoras o cultivos permanentes o el propietario del terreno, la persona que habiendo enajenado a cualquier título una propiedad inmueble, no informe al respectivo Municipio para que éste efectúe el descargue correspondiente.
¿Cómo y cuándo se paga el IBI?
El IBI debe ser declarado y presentado durante los meses de enero, febrero y marzo subsiguientes al año gravable inmediato anterior, utilizándose los formularios que suministrarán los Municipios a costa del contribuyente. El contribuyente que posea varios bienes inmuebles en un mismo Municipio deberá presentarlos en una sola declaración.
El pago del IBI se cancelará en cuotas iguales del 50%, de la siguiente forma:
a) El primer cincuenta por ciento (50%) durante los meses de enero, febrero y marzo y;
b) Segunda cuota del cincuenta por ciento (50%), a más tardar el 30 de junio de 2023.
Es importante tomar en consideración que, los contribuyentes que cancelen el IBI en un sólo pago al momento de presentar su declaración durante los meses de enero, febrero y marzo, recibirán un descuento del diez por ciento (10%) del impuesto a pagar.
- Impuesto de Rodamiento
Según la Ley 431 Ley para el Régimen de Circulación Vehicular e Infracciones de Tránsito», se aplicará un impuesto municipal de rodamiento, que tendrá las denominaciones y valores diferenciados entre los C$50.00...
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