ca 686068 CAIB 2024-05-06 2024-05-07 text/html 20761 ![CDATA[Correcció d´errades 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, rectificació d'errada de transcripció ]] 50 286710 ca 2024-05-07 CAIB CAIB 20762 ![CDATA[<p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:115%"><span style="line-height:115%">En el BOIB núm. 42 de data 28/03/2024 s'ha publicat l'edicte definitiu 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; i donat que s'ha produït una errada de transcripció al quadre de quotes tributàries de l´article 6, i allà <strong>on diu:</strong></span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:115%"><em><span style="line-height:115%">Restaurants de superfície inferior a 100 m² -tarifa reduïda- 852 €</span></em></span></span></p> <p><strong><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:115%"><span style="line-height:115%">Ha de dir:</span></span></span></strong></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="line-height:115%"><span style="color:black"><strong><span style="line-height:115%"><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></strong></span></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:black"><em>Article 6.- Quota tributària</em></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><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></p> <table border="1" cellspacing="0" class="Table" style="border-collapse:collapse; border:solid black 1.0pt; margin-left:-1.1pt"> <tbody> <tr> <td style="vertical-align:bottom; width:211.25pt"> <p style="text-align:right"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:black"><strong>&nbsp;</strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:79.7pt"> <p style="text-align:center"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:black"><strong><em>Tarifa ordinària</em></strong></span></span></span></p> </td> <td style="vertical-align:bottom; width:115.55pt"> <p style="text-align:center"><span style="font-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:black"><strong><em>Tarifa reduïda</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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><span style="color:black"><strong><em>958,00 € </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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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-size:10px"><span style="font-family:&quot;Times New Roman&quot;,Times,serif"><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="color:black"><em>La quota assenyalada a la taxa té caràcter irreductible i correspon a un any natural.</em></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:black"><em>Per tal de calcular la quota tributària també s'hauran de tenir en compte les següents especificacions relatives a cada categoria.</em></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:black"><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></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:black"><em>Hotels</em></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:black"><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></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:black"><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></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:black"><em>Habitatge bonificat</em></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:black"><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></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:black"><em>Restaurants</em></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:black"><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></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:black"><em>Supermercats</em></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:black"><em>Per cada m² que superi els 200 m² la tarifa s'incrementa en 2 €.</em></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:black"><em>Per realitzar el càlcul de la superfície es tindrà en compte tant la superfície amb ús comercial com la destinada a magatzem.</em></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:black"><em>Habitatges i habitatges en sòl no urbanitzable</em></span></span></p> <p><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="color:black"><em>Quan coincideixi en un mateix local una activitat econòmica i un habitatge, correspondrà tributar només per la primera.</em></span></span></p> <p> </p> <p style="text-align:center"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Costitx, 3 de maig de 2024</span></p> <p style="text-align:center"><strong><span style="font-family:Times New Roman,Times,serif; font-size:12px">El batle<span style="display:block; line-height:1.6; margin-bottom:0px; margin-top:0px"> </span></span></strong><span style="font-family:Times New Roman,Times,serif; font-size:12px"><em>(Antoni Salas Roca)</em></span></p> ]]