Alcances del inc. a) del art. 27 de la ley de tributación municipal y la exigibilidad del impuesto de alcabala en los anticipos con dispensa de colación en el satt, año 2013
Avila Chunga, Milagros Beatriz
Vásquez Alfaro, Sonia Violeta
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For the administration of municipal taxes, local governments have the Municipal Taxation Act, approved by Legislative Decree No. 776, the same that regulates the municipal tax. On the particular art. 21º of the Municipal Taxation Act provides that the municipal tax is immediate realization, and levied on transfers of ownership of urban or rural to consideration or property, whatever its shape or form; however the art. 27 of the Act itself contemplates inafectación assumptions, tax, among which we have produced transfers for legitimate advances. It should be noted that acts of generosity are being intensified through the so-called legitimate advance with dispensation of restitution, so as it is a donation covered, would tax relevance to the municipalities; Therefore, the enactment of a coherent regulatory framework is necessary to ensure the correct application of the tax and its subsequent recovery. In this sense, through this investigation, it is to avoid the multiplicity of interpretations applicable to inc. a) Article 27 of the Law of Municipal Taxation, which often confuse managed and Municipalities.