Libro: Sistemas del impuesto predial en América Latina y el Caribe
La tributación al patrimonio inmobiliario – específicamente el impuesto predial – tiene gran potencial de mejorar la salud fiscal municipal, reducir la desigualdad, y contribuir al mejoramiento de condiciones y la regularización de asentamientos informales en América Latina, según un nuevo libro publicado por el Instituto Lincoln de Políticas de Suelo. Sin embargo, el libro, Sistemas del impuesto predial en América Latina y el Caribe, editado por Cláudia M. De Cesare, reconoce que este instrumento ha sido pobremente explorado como fuente de ingresos.
En promedio, el impuesto representa solo el 0.33 por ciento del PIB en América Latina, comparado con más del 4 por ciento en el Reino Unido y un promedio de casi 2 por ciento en los 35 países en la Organización para la Cooperación y el Desarrollo Económico (OCDE). La baja tributación al patrimonio inmobiliario en la región se debe en parte a debilidades administrativas que, además de limitar la capacidad del impuesto de generar ingresos, producen inequidades e ineficiencias, de acuerdo con los autores del libro.
A pesar de estos desafíos, hay una gran variación en el desempeño del impuesto predial en la región. Algunos países y municipios han mostrado avances significativos, como la introducción de observatorios de valores para el monitoreo del mercado inmobiliario, la modernización de los catastros, el establecimiento del enlace entre el área de catastro y el registro público de inmuebles, el uso de sistemas de información geográfica (SIGs), la aumentación del proceso de recaudación y cobro, y la revisión del marco legal del impuesto predial.
A través del análisis de las características y el desempeño del impuesto predial en 9 países latinoamericanos, con particularidades sobre decisiones fiscales y gestión del impuesto en más de 200 jurisdicciones, Sistemas del impuesto predialen América Latina y el Caribe destaca avances, lecciones y obstáculos legales, jurídicos y técnicos que deben ser enfrentados. El libro puede servir de base para implementar reformas y revisiones al impuesto predial en países, provincias y municipalidades en toda la región.
Con contribuciones de 8 autores, expertos en cada país – Argentina, Brasil, Chile, Colombia, Costa Rica, Ecuador, Guatemala, Perú y Uruguay – el libro contiene las siguientes conclusiones y recomendaciones importantes, entre otros:
• Hubo avances significativos en la importancia del impuesto como fuente de ingresos durante la última década en países como Costa Rica, Ecuador y Guatemala, así como crecimientos más moderados en Perú y Colombia.
• Típicamente aquellos municipios con mayor población y más desarrollados son responsables por gran parte de la recaudación del impuesto predial en sus países.
• Municipios más pequeños y/o con baja capacidad institucional necesitan más apoyo gubernamental para aumentar la eficiencia en la gestión tributaria. Se puede establecer asociaciones intermunicipales para reducir el costo de actividades y propiciar que los mismos municipios menores se beneficien de avances tecnológicos.
• En pocos casos los municipios poseen el derecho de establecer las tasas, indicando bajo nivel de autonomía fiscal municipal. Aumentar la autonomía municipal es una reforma fiscal pendiente.
• El autoavalúo, declaración del valor de un inmueble por su propietario, frecuentemente resulta en una estrategia preliminar eficiente para superar deficiencias catastrales y ampliar la base de inmuebles tributables. El mecanismo ha sido usado en Colombia, Guatemala y Perú.
• Hay más motivación para el fortalecimiento del impuesto predial cuando se impone a nivel local porque el impuesto proporciona beneficios regulatorios a los municipios. Por ejemplo, el impuesto puede asistir a los municipios en promover la racionalidad en el uso y ocupación de la tierra, combatir la especulación inmobiliaria, recuperar plusvalías generadas por la inversión pública, y contribuir al reconocimiento y regularización de los asentamientos informales.
Relevancia del impuesto inmobiliario | Cláudia M. De Cesare
Argentina | Catalina Molinatti
Brasil | Cláudia M. De Cesare
Chile | Carlos Orrego Acuña
Colombia | Magda Montaña
Costa Rica | Marcela Román
Ecuador | Anabel Salazar Carrillo
Guatemala | Marcela Román
Perú | Saúl Barrera Ayala
Uruguay | Rosario Casanova
Sobre la editora
Cláudia M. de Cesare es una asesora y consultora en temas relacionados a tributación inmobiliaria de la Secretaría Municipal de Hacienda y coordinadora del Programa de Educación Fiscal de la ciudad de Porto Alegre, Brasil. Tiene maestría de la Universidad Federal de Río Grande do Sul, Brasil, y doctorado de la Universidad de Salford, Inglaterra, con tesis de doctorado sobre la equidad del impuesto a la propiedad inmobiliaria. Es miembro de la facultad del Instituto Lincoln de Políticas de Suelo, donde ha contribuido con la organización y diseminación de datos sobre sistemas de tributación inmobiliaria en América Latina desde 2003. Es profesora e investigadora en temas relacionados a política y administración tributaria, así como ha desarrollado diversos programas de desarrollo profesional, cursos de capacitación y materiales pedagógicos. Es autora de una serie de publicaciones sobre el desempeño del impuesto predial en Brasil y otros países latinoamericanos, sus factores determinantes, equidad de las valuaciones realizadas para fines fiscales, y alternativas de mejoras en los sistemas tributarios en las ciudades latinoamericanas. Es miembro del consejo asesor del International Property Tax Institute (IPTI).
Vía Instituto Lincoln.
Sobre el Instituto Lincoln
El Lincoln Institute of Land Policy (Instituto Lincoln de Políticas de Suelo) es una organización independiente y no partidista cuya misión es colaborar en la solución de los desafíos económicos, sociales y medioambientales en todo el mundo, con el fin de mejorar la calidad de vida mediante enfoques creativos en cuanto al uso, la tributación y la administración del suelo.
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