law 32/2012, of 22 November, to amend the law 10/2003, of 27 June, communal finances since the General Council at its session of 22 November 2012 has approved the following: preamble the main objective of the law 10/2003 was to establish a solid and sufficient legal framework that would allow the Commons to develop and exercise their tax and financial competencies determined by the Constitution , in accordance with the established law of the tax law, the general law on public finance and the law of common skills.
The application of the law during these almost ten years has highlighted the need to introduce specific modifications to adapt this policy framework to the needs and current requirements of Commons.
During these years it has been seen that take into account only a year, the last one, when it comes to determine the maximum amount of indebtedness is assumed to be exposed so much to the volatility of annual income of Commons in relation to certain types of income, such as real estate property transfer tax and the tax on the construction. For this reason, this Bill introduces the period that will take into account for the calculation of the maximum amount of indebtedness is not a single year but a longer term; in particular, we propose a period of three years, which should allow accommodate the maximum limit not according to what happens in an exercise but within this broader term.
Another modification is that which refers to the tax on the property built, which to calculate the basis of taxation does not differentiate between the surface destined exclusively to housing and the surface destined to terraces, parking or storage rooms.
It has also introduced two amendments which refer to the tax on commercial activities, business and professional. On the one hand, allows you to set up a bonus for the first two years to the start of new activities and on the other hand, modifies the form of calculating the calculation of the surface accessory to the operating surface and fixes a maximum percentage instead of a fixed percentage. In this sense the law delegates to common bonus percentage applicable within the terms established by this law. This means no harm certain types of activities that have open spaces which do not get the same profitability.
Finally, modifies the period of prescription for the communes have sufficient period to collect their economic rights, as long as there is a rule that enables the execution of administrative acts by the same administration.
This law is made up of 5 articles and a final provision.
Article 1 modifies paragraph 5 of article 30 of the law 10/2003, of 27 June, communal finances, with the following wording: "5. The basis of taxation: the basis of taxation is determined in function of the square meters of real estate.
When the real estate is built, the estate's surface corresponds to the total area built and weighs to a location index.
However the provisions of the preceding paragraph, in the case of built spaces dedicated to terraces, parking lots, storage is only counted as to property built a maximum of 40% of the surface of these spaces: When the real estate is not built, the surface of the well rating coefficient is an urban property weights.
The communes established a scale of levels of location in order to consider the category of the site or the street where is located the estate.
The value of indexes of location is between 0.5 and 2.
The classification of sites or the streets of every parish in the communal tax regulations, which distinguishes a maximum number of five categories.
Likewise, the common establish some order coefficients consider the classification of the urban area in which is based the estate not built.
The value of urban qualification coefficients is between 0.5 and 2.
The urban rating of real estate is not constructed in the communal tax regulations, according to the following categories: a) urban land b) developable c) undevelopable "Article 2 modifies the section 5 of article 32 of the law 10/2003, of 27 June, communal finances, with the following wording:" 5. The basis of taxation: the basis of taxation is determined in function of the square meters of the surface of weighted operation to a location index.
The operating surface is the total area of the premises for carrying out the activity, expressed in square meters and, if applicable, by the sum of all your plants. However, in the following cases you can only take a maximum operating surface to 40% of the surface: surface built or discovered the deposit of raw materials or products of any kind, and, in general, to any aspect of the activity in question, including the aspects of complementary accessories and this activity, such as the surface occupied by roads , gardens, security zones, etc.
Surface or cover of the warehouses and deposits of all types.
Surface of the car parks covered or uncovered, as long as the activity in the main title is not a parking space.
The common need to establish a scale of levels of location in order to consider the category of the site or the street where get each economic activity.
The value of indexes of location is between 0.5 and 2.
The classification of sites or the streets of every parish in the communal tax regulations, which distinguishes a maximum number of five categories. "
Article 3 modifies paragraph 7 of article 32 of the law 10/2003, of 27 June, communal finances, with the following wording: "7. tax Fee: the fee revenue of the tax of radiation of commercial activities, business and professional is to apply to the tax base, the tax rate.
Notwithstanding the provisions of the preceding paragraph, establishes a minimum tax payment by applying the tax rate that corresponds to the result of multiplying the index location to 20 square metres, as well as a maximum tax fee of 300,000 euros.
However, in the case of entrepreneurs who started a new business activity, business or professional, the required tax can benefit from the following bonuses.
up to 100%) reduction in the tax payments that accrues during the first twelve months counting from the start of the activity.
b) reduction of up to 50% of the tax dues that accrues during the twelve months following the start of the activity and up to a total of 24 months after the start of the activity.
The communal regulations will regulate the allowance applicable in each case within the limits established by this law.
This bonus does not apply in the event that the activity has been carried out previously, albeit as a result of a change of ownership.
Article 4 modifies the article 47 of law 10/2003, of 27 June, communal finances, with the following wording: "Article 47. Maximum amount of debt 1. The total amount of borrowing operations referred to in article 43 does not exceed 200% of the total revenue in the budgets of the communal Administration building corresponding to the three natural years immediately prior to the formalization of operations, excluding the same debt and the income from the disposal of assets.
2. The annual financial burden may not exceed 20% of the average total income building in the budget for the communal management of natural three years immediately prior to the formalization of operations, excluding the same debt and the income from the disposal of assets. The financial burden is the sum of the amounts applied, in each financial year, the payment of the installments, the interests and financial committees corresponding to credit operations, including amounts related to the possible effectiveness of the guarantees.
The financial burden includes the corresponding public societies participated by the communal Administration according to the audited accounts of the immediately preceding calendar year, proportionately to the percentage of participation. The calculation of this financial burden is determined in accordance with the previous paragraph.
For the other subsidiary companies by the communal Administration referred to in paragraph 1 c) in article 43, the financial burden is calculated proportionately to the percentage of participation in its share capital, having considered it with the part of the indebtedness of the society said that counted for the purposes of calculation of the debt to its total indebtedness, communal respect. The calculation of this financial burden is determined in accordance with the second paragraph of this section.
3. The total amount of borrowing operations in the short term may not exceed 40% of the average total income building in the budget for the communal management of natural three years immediately prior to the formalization of operations, excluding the same debt and the income from the disposal of assets.
4. The common that exceeds any of the limits set out in sections 1 and 2 above received the participation of State revenue in the budget for the next year that will see the deflection, reduced in an amount equal to the excess of indebtedness over the established limit. This amount is deposited to the INAF so far in which the common complies with the limits established.
5. The Court of Auditors informs the General Council of the amount of debt and the situation of each common. "
Article 5 modifies the terms of paragraph 2 of article 56 of the law 10/2003, of 27 June, communal finances, with the following wording: "2. The prescription is interrupted if: a) the debtor recognizes the debt of reliable way in front of the communal Administration, or if the communal Administration requires the debtor to pay, as well as reliable form, within a maximum period of six months from the date the debt generator in favor of the communal Administration.
In these cases, the interruption of the prescription means that start to run a new extendable period of three years from the production of one of the switches, without being able to compute the period of time before the interruption.
b) the communal Administration presents a demand for performance of the tax debt or sanction to the competent judicial body.
In this case, the disruption means that you add a new non-extendable period of six months the term of prescription that lack to give out themselves. "
Entry into force this law enters into force the day after being published in the official bulletin of the Principality of Andorra.
Casa de la Vall, 22 November 2012 Vicenç Mateu Zamora Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.
Joan Enric Vives Sicília François Hollande Bishop of Urgell, President of the French Republic Co-prince of Andorra Co-prince of Andorra