2023-11-27 CAIB 2023-11-30 CAIB 750672 2023-11-30 ca ca 40 ![CDATA[<p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:#000000">Atès que durant el termini d'informació pública de l'acord del Ple de l'Ajuntament de 26 de setembre de 2023, pel qual s'aprovà provisionalment la modificació de l'Ordenança fiscal reguladora de la taxa sobre la gestió dels residus sòlids urbans, no s'han presentat reclamacions o suggeriments, l'esmentat acord s'entén definitivament aprovat, conforme allò que disposa l'article 49.c de la Llei 7/1985, de 2 d'abril, reguladora de les Bases del Règim local, l'art. 102, apartat d) de la Llei Autonòmica 20/2006, de 15 de desembre, municipal i de règim local de les Illes Balears i l'article 17.3 del Text Refós de les Hisendes Locals (Reial Decret Legislatiu 2/2004 de 5 de març).</span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:#000000">Contra aquest acord, que és definitiu en via administrativa, sols es pot interposar el recurs contenciós administratiu davant el Jutjat del Contenciós Administratiu de Palma, en el termini de dos mesos, comptador a partir del dia següent al de la publicació d'aquest anunci en el Butlletí Oficial de les Illes Balears.</span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:#000000">D'acord amb l'article 17.4 de l'esmentat Text Refós es publica el text íntegre de la modificació aprovada (art. 70.2 de la Llei 7/1985, de 2 d'abril i art. 103.1 Llei Autonòmica 20/2006, de 15 de desembre): </span></span></p> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:#000000"><strong>ORDENANÇA FISCAL REGULADORA DE LA TAXA SOBRE LA GESTIÓ DELS RESIDUS SÒLIDS URBANS. </strong></span></span></p> <p><strong><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:#000000">Article 6.- Quota tributària.</span></span></strong></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:#000000">1.- La quota tributària a exigir pel servei de gestió de residus sòlids urbans consistirà en una quota anual fixa per unitat receptora del servei, d'acord a la següent tarifa:</span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:#000000">a).- Habitatges:</span></span></p> <table border="1" style="border:1px solid #000000; width:577px"> <tbody> <tr> <td style="width:434px"> <p style="text-align:center"><strong><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Tipus </span></span></span></strong></p> </td> <td style="width:135px"> <p style="text-align:center"><strong><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Quota fixa anual</span></span></span></strong></p> </td> </tr> <tr> <td style="width:434px"> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Vivendes en sol urbà </span></span></span></p> </td> <td style="width:135px"> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">150,00 €</span></span></span></p> </td> </tr> <tr> <td style="width:434px"> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Vivendes en sol rústic </span></span></span></p> </td> <td style="width:135px"> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">100,00 €</span></span></span></p> </td> </tr> <tr> <td style="width:434px"> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Habitatges en local comercial </span></span></span></p> </td> <td style="width:135px"> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">550,00 €</span></span></span></p> </td> </tr> </tbody> </table> <p><span style="color:#000000; font-family:&quot;Times New Roman&quot;,Times,serif">b).- Comerços, activitats en sòl urbà i establiments de restauració, excepte al Polígon Industrial:</span></p> <table border="1" style="border:1px solid #000000; width:573px"> <tbody> <tr> <td> <p style="text-align:center"><strong><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Tipus </span></span></span></strong></p> </td> <td> <p style="text-align:center"><strong><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Quota fixa anual</span></span></span></strong></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Locals sense activitat </span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">150,00 €</span></span></span></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Activitats de serveis fins a 200 m2/útils </span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">325,00 €</span></span></span></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Activitats de serveis superiors als 200 m2/útils </span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">450,00 €</span></span></span></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Activitats de transformació fins a 200 m2/útils </span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">450,00 €</span></span></span></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Activitats de transformació superiors als 200 m2/útils </span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">1.125,00 €</span></span></span></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Bars, cafeteries i restaurants fins al 75 m2/útils </span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">600,00 €</span></span></span></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Bars, cafeteries i restaurants que ocupin entre 75 i 150 m2/útils </span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">825,00 €</span></span></span></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Bars, cafeteries i restaurants que ocupin més de 150 m2/útils </span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">1.050,00 €</span></span></span></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Supermercats </span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">3.000,00 €</span></span></span></p> </td> </tr> </tbody> </table> <p><span style="color:#000000; font-family:&quot;Times New Roman&quot;,Times,serif">c).- Comerços, activitats i establiments de restauració situats al Polígon Industrial:</span></p> <table border="1" style="border:1px solid #000000; width:571px"> <thead> <tr> <th scope="col"> <p style="text-align:center"><strong><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Tipus </span></span></span></strong></p> </th> <th scope="col"> <p style="text-align:center"><strong><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Quota fixa anual</span></span></span></strong></p> </th> </tr> </thead> <tbody> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Activitats de transformació que ocupin fins a 500 m2/útils </span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">1.050,00 €</span></span></span></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Activitats de transformació que ocupin entre 500 i 1.000 m2/útils</span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">2.100,00 €</span></span></span></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Activitats de transformació que ocupin més de 1.000 m2/útils</span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">3.150,00 €</span></span></span></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Activitats de serveis que ocupin fins a 500 m2/útils </span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">900,00 €</span></span></span></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Activitats de serveis que ocupin entre 500 i 1.000 m2/útils </span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">1.800,00 €</span></span></span></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Activitats de serveis que ocupin més de 1.000 m2/útils</span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">2.700,00 €</span></span></span></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Oficines </span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">325,00 €</span></span></span></p> </td> </tr> <tr> <td> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Bars, cafeteries i restaurants </span></span></span></p> </td> <td> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">1.050,00 €</span></span></span></p> </td> </tr> </tbody> </table> <p><span style="color:#000000; font-family:&quot;Times New Roman&quot;,Times,serif">d).- Activitats en sòl rústic:</span></p> <table border="1" style="border:1px solid #000000; width:569px"> <tbody> <tr> <td style="width:449px"> <p style="text-align:center"><strong><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Tipus Quota fixa anual</span></span></span></strong></p> </td> <td style="width:112px"> <p style="text-align:center"><strong><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Quota fixa anual</span></span></span></strong></p> </td> </tr> <tr> <td style="width:449px"> <p><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Agroturismes i Hotels Rurals (per plaça i any) </span></span></span></p> </td> <td style="width:112px"> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">70,00 €</span></span></span></p> </td> </tr> <tr> <td style="width:449px"> <p><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Altres activitats </span></span></span></p> </td> <td style="width:112px"> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">7.000,00 €</span></span></span></p> </td> </tr> </tbody> </table> <p><span style="color:#000000; font-family:&quot;Times New Roman&quot;,Times,serif">e).- Habitatges vacacionals:</span></p> <table border="1" style="border:1px solid #000000; width:568px"> <tbody> <tr> <td style="width:451px"> <p style="text-align:center"><strong><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Tipus</span></span></span></strong></p> </td> <td style="width:110px"> <p style="text-align:center"><strong><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Quota fixa anual</span></span></span></strong></p> </td> </tr> <tr> <td style="width:451px"> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Habitatges vacacionals ubicats en sòl urbà, quantia mínima </span></span></span></p> </td> <td style="width:110px"> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">150,00 € </span></span></span></p> </td> </tr> <tr> <td style="width:451px"> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Per cada plaça</span></span></span></p> </td> <td style="width:110px"> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">50,00 €</span></span></span></p> </td> </tr> </tbody> </table> <p style="text-align:left"> </p> <table border="1" style="border:1px solid #000000; width:569px"> <tbody> <tr> <td style="width:451px"> <p style="text-align:center"><strong><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Tipus</span></span></span></strong></p> </td> <td style="width:110px"> <p style="text-align:center"><strong><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Quota fixa anual</span></span></span></strong></p> </td> </tr> <tr> <td style="width:451px"> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Habitatges vacacionals ubicats en sòl rústic, quantia mínima </span></span></span></p> </td> <td style="width:110px"> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">100,00 € </span></span></span></p> </td> </tr> <tr> <td style="width:451px"> <p style="text-align:left"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">Per cada plaça</span></span></span></p> </td> <td style="width:110px"> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:#000000">50,00 € </span></span></span></p> </td> </tr> </tbody> </table> <p><span style="color:#000000; font-family:&quot;Times New Roman&quot;,Times,serif">2.- Als efectes de les tarifes anteriors es consideren indústries de transformació totes les activitats que impliquin la transformació de matèries primeres o elaborades amb maquinària, així com les activitats de taller mecànic, planxisteria, fundició, ferreria, fusteria, forns, carnisseries, videoclubs i similars.</span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:#000000">3.- Igualment, es consideren activitat de serveis les realitzades per activitats no incloses al concepte d'indústries de transformació, tal com els despatxos professionals, els laboratoris fotogràfics, emmagatzematge de materials i mercaderies, perruqueries i qualsevol altra activitat lucrativa que no es pugui incloure a cap dels conceptes de comerços i establiments de restauració o activitats de transformació.</span></span></p> <p> </p> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:#000000">Consell, 24 de novembre de 2023</span></span></p> <p style="text-align:center"><strong><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:#000000">El batle<span style="display:block; line-height:1.6; margin-bottom:0px; margin-top:0px; width:100%"> </span></span></span></strong><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:#000000">Andreu Isern Pol</span></span></p> ]] 58325 CAIB text/html 680389 ![CDATA[Aprovació definitiva de la modificació de l’Ordenança fiscal reguladora de les taxes sobre la gestió dels residus sòlids urbans]] 58324