CAIB 2024-03-28 CAIB 13507 13508 2024-03-28 ![CDATA[Aprovació definitiva de la modificació de l'Ordenança fiscal reguladora de la taxa per serveis relatius a la recollida i  tractament de residus del municipi de Costitx]] 2024-03-25 ca CAIB ![CDATA[<p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:115%"><span style="line-height:115%">Atès que no s'ha presentat cap tipus de reclamació durant el termini d'exposició al públic de la "Modificació de l'<span style="color:#212121">Ordenança fiscal </span>reguladora de la taxa per serveis relatius a la recollida i&nbsp; tractament de residus del municipi de Costitx",&nbsp; aprovada provisionalment pel Ple en Sessió Ordinària&nbsp; celebrada en data 14 de febrer de 2024 (BOIB núm. 23 de 17/02/2024), d´acord amb l´article 17.3 del Text Refós de la Llei reguladora de les hisendes locals, aprovat pel Reial decret legislatiu 2/2004, de 5 de març, es dóna per aprovada definitivament la citada modificació de&nbsp; l'art. 6 de l'ordenança, publicant-se a continuació el text que literalment diu:</span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><span style="color:#212121">ART. 6 DE L'ORDENANÇA FISCAL REGULADORA DE LA TAXA PER SERVEIS RELATIUS A LA RECOLLIDA I TRACTAMENT DE RESIDUS DEL MUNICIPI DE COSTITX.</span></span></span></span></p> <p><strong><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><em>Article 6.- Quota tributària</em></span></span></span></strong></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><strong><em>La quota tributària vendrà determinada per l'aplicació del següent quadre de tarifes i les especificacions posteriors de cada categoria que es facin en aquest article:</em></strong></span></span></span></p> <table border="1" cellspacing="0" class="Table" style="border-collapse:collapse; border:solid black 1.0pt; margin-left:-1.1pt"> <thead> <tr> <th scope="col" style="vertical-align:bottom; width:211.25pt"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong>&nbsp;</strong></span></span></span></p> </th> <th scope="col" style="vertical-align:bottom; width:79.7pt"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Tarifa ordinària</em></strong></span></span></span></p> </th> <th scope="col" style="vertical-align:bottom; width:115.55pt"> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Tarifa reduïda</em></strong></span></span></span></p> </th> </tr> </thead> <tbody> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Altres locals no tarifats &gt;300 m2</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>1400,00€</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>560,00 €</em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Altres locals no tarifats &lt;300m2</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>784,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>560,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Bars i cafeteries</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>1.332,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>829,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Botigues de queviures i altres</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>700,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>476,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Despatxos professionals</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>240,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>197,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Farmàcies, llibreries, sastreries i altres</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>460,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>348,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Ferreries, fusteries i tallers</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>224,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>190,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Hotels, motels, apartaments + 4 estrelles</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>128,00 €/ per plaça. </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>105,00 € /per plaça</em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Hotels, motels, apartaments 2-3 estrelles</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>68,00 € / per plaça.</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>56,00 € / per plaça</em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Oficines bancàries</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>1.758,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>1.758,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Perruqueries</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>460,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>348,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Habitatge en sòl no urbanitzable</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>185,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>145,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Habitatges</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>205,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>165,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Habitatges bonificats</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>124,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>101,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Habitatge lloguer turístic =&gt; 6 places</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>34,00 € / per plaça</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>28,00 € / per plaça</em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Habitatge lloguer turístic &lt;6 places</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>200,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>160,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Restaurants de superfície inferior a 100 m²</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>1.400,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>852,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Restaurants de 100 a 200 m²</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>1.568,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>1.120,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Restaurants de 200 a 300 m²</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>1.904,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>1.456,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Restaurants de 300 a 400 m²</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>2.800,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>2.128,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Restaurants de més de 400 m²</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>4.928,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>4.032,00 € </em></strong></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:left"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>Supermercats &lt;200m2</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>1.568,00 € </em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:right"><span style="font-family:Times New Roman,Times,serif; font-size:10px"><span style="line-height:1"><span style="color:black"><strong><em>1.120,00 € </em></strong></span></span></span></p> </td> </tr> </tbody> </table> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><strong><em>La quota assenyalada a la taxa té caràcter irreductible i correspon a un any natural.</em></strong></span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><strong><em>Per tal de calcular la quota tributària també s'hauran de tenir en compte les següents especificacions relatives a cada categoria.</em></strong></span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><strong><em>Superfície tributària: En les categories on la fixació de quotes tingui com a base la superfície de l'immoble, aquesta es determinarà segons superfície que consti a les dades cadastrals de l'immoble. En cas que les dades cadastrals no siguin correctes l'ajuntament podrà decidir aplicar altre superfície basant-se en plànols o inspeccions in situ.</em></strong></span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><em>Hotels</em></span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><strong><em>S'entén per allotjaments, aquells locals de convivència col·lectiva no familiar, entre les que s'inclouen hotels, pensions, residències, col·legis i altres centres de naturalesa semblant.</em></strong></span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><strong><em>Si a l'hotel hi ha restaurant obert per al públic en general, apart de la tarifa d'allotjament haurà de pagar la tarifa de restaurant. Si el restaurant només és per als propis clients allotjats només pagarà com a hotel.</em></strong></span></span></span></p> <div style="border-bottom:solid black 1.0pt; border:none black 1.0pt; margin-left:0cm; margin-right:-3.4pt; padding:0cm 0cm 1.0pt 0cm"> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><em>Habitatge bonificat</em></span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><strong><em>S'entén per habitatge bonificat aquell habitatge on, a part de la funció d'habitatge, dins el mateix habitatge també es realitzi una activitat comercial o despatx professional. En aquest cas es pagarà la quota integra de la taxa corresponent al negoci i la taxa corresponent d' habitatge bonificat.</em></strong></span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><em>Restaurants</em></span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><strong><em>Per realitzar el càlcul de la superfície es tindrà en compte només la superfície amb ús comercial, no es comptarà la destinada a magatzem.</em></strong></span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><em>Supermercats</em></span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><strong><em>Per cada m² que superi els 200 m² la tarifa s'incrementa en 2 €.</em></strong></span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><strong><em>Per realitzar el càlcul de la superfície es tindrà en compte tant la superfície amb ús comercial com la destinada a magatzem.</em></strong></span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><em>Habitatges i habitatges en sòl no urbanitzable</em></span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><span style="color:black"><strong><em>Quan coincideixi en un mateix local una activitat econòmica i un habitatge, correspondrà tributar només per la primera.</em></strong></span></span></span></p> <p style="text-align:center"> </p> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Costitx,&nbsp;19 de març 2024</span></p> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1"><strong>El batle<span style="display:block; line-height:1.6; margin-bottom:0px; margin-top:0px"> </span></strong></span></span><em><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:1">(Antoni Salas Roca)</span></span></em></p> </div> ]] text/html 684629 30 ca 190210