It Introduces Various Modifications To Law Nº 17.235, On Land Tax, To The Decree Law Nâ ° 3.063, 1979, On Municipal Revenue And To Other Legal Bodies

Original Language Title: INTRODUCE DIVERSAS MODIFICACIONES A LA LEY Nº 17.235, SOBRE IMPUESTO TERRITORIAL, AL DECRETO LEY Nº 3.063, DE 1979, SOBRE RENTAS MUNICIPALES Y A OTROS CUERPOS LEGALES

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Article 1.-Introducense the following modifications in the law No. 17.235, on land tax, the revised, coordinated and streamlined text was set by the decree with force of law No. 1 of 1998, the Ministry of Finance: 1.-removed, in the first paragraph of article 2, the expression "No. 1".

2 replace the subparagraph first of article 8 by the following paragraphs first, second and third, new, passing the current subsection second to fourth: 'article 8.-the real estate non-agricultural affects a territorial tax, located in urban areas, and corresponding to sites not built with urbanization, abandoned properties, or lastreros wells, they will pay a surcharge of 100% from the current rate of tax. The aforementioned surcharge does not apply in areas of urban or developable extension, so determined by the respective instruments of spatial planning.
However, in the case of sites not built, this surcharge shall apply as of the subsequent year's reception as final, total or partial, of the respective works of urbanization. However, as regards projects of subdivision or subdivision, whose surface is greater than fifty hectares, the aforementioned surcharge applies to sites resulting from the subdivision or subdivision within ten years from the date of receipt final, total or partial, of such works of urbanization elapsed.
In cases in which, on the occasion of an accident or cause not attributable to the owner or occupying, there is total of constructions of a building demolition, or is disabled to be used, the surcharge referred to in the subparagraph first of this article only applies after the term of ten years counted from the date on which the establishing of the sinister fact was verified. "."

3. delete, in the first paragraph of article 18, the expression "No. 1".

4. replace, in the third paragraph of article 27, the expression "that are designated in the annex No. 2 box", by the phrase "(fiscales y municipales en los cuales, por razones inherentes a sus cargos, estén obligados a residir funcionarios públicos o municipales, en la forma que se señala en la letra A) of paragraph i. Annex picture".

5.-Introducense the following modifications in the annex table which contains the list of exemptions to the Territorial tax: to) incorporated into the number 1) the letter A) paragraph i., then of the final dot (.), which happens to be followed (..), the following sentence: "in any case, this article shall not apply to fiscal properties which, for reasons inherent in their positions , are obliged to reside servants. "."
((b) incorporated into the number 2) of the letter A) paragraph i., then of the final dot (.), which happens to be followed (..), the following sentence: "In any case, this article shall not apply to the municipal properties which, for reasons inherent in their positions, are obliged to reside officials.".
((c) replaced in number 10) Letter B) paragraph i. "Assosiated" by "Associated" expression, and insert, then from the word "Universities", the expression "Inc.".
((d) replaced at number 13) Letter B) paragraph i. the term "Real estate" by the word "Land"; e merge, then of the final dot (.) which happens to be comma (,), the following sentence: "in the form and terms stated in this legal body.".
(e) enter at number 14) Letter B) paragraph i. the preposition "of" before the phrase "Life boat volunteers", and delete the word "Body" that precedes the expression "de Socorro Andino".
((f) insert in the number 16) of the letter B) paragraph i. expression "commune of" between the words "the" and "Island".
((g) added to the letter C), paragraph i. the following no. 8): "8) social headquarters of mutual aid, and the federations and confederations of the same institutions.".
((h) replace the heading of the letter D) paragraph i. by the following: "D) real estate property of the following institutions, provided that they have legal personality, that are intended for the purpose of charity established in their statutes and do not produce income for activities other than the object:".
((i) insert in the number 3) Letter D) paragraph i. the conjunction "or" after the word "homeless".
((j) replaced the number 5) D letter), paragraph i. by the following: "5) animals Benjamín Vicuña humane society Mackenna.".
((k) added to the letter D) paragraph i. following no. 6): "6) humane society students poor in San Carlos, with respect to their property located in the calle Maipu No. 702, commune of San Carlos.".
((l) replace the header for the letter A) of the second paragraph. by the following: "to) real estate property of the following institutions, provided that they have legal personality, that are intended for the purpose of charity established in their statutes and do not produce income for activities other than the object:".
((m) added in the letter A) of the second paragraph. the following no. 5): "5) protective of children.".
((n) replace the number 1) the letter C), paragraph II. by the following: "1) industries mining located in Lake General Carrera, Puerto Cisnes commune and the island Puerto Aguirre in the Aisén province.".
((n) incorporated into the number 2) of the letter A) paragraph III., then the final dot (.) which happens to be comma (,), the following sentence: "in the form and terms stated in this legal body.".