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  <rdf:Description rdf:about="https://intranet.caib.es/eboibfront/es/2021/11456/653715/aprobacion-definitiva-ordenanza-fiscal-reguladora-/xml">
    <env:ordre rdf:parseType="Literal">70</env:ordre>
    <env:organisme rdf:resource="https://www.caib.es/eboibfront/es/organisme/1236"/>
    <env:dataPublicacio>2021-09-30</env:dataPublicacio>
    <env:lang>es</env:lang>
    <env:tipusPublicacio rdf:resource="https://www.caib.es/eboibfront/es/tipus-publicacio/79"/>
    <env:contingut rdf:parseType="Literal">![CDATA[&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;Mediante acuerdo del Pleno de la Corporación Municipal, en sesión ordinaria celebrada el día 29 de julio de 2021, se aprobó inicialmente la modificación de la Ordenanza Fiscal reguladora de la tasa por la intervención municipal para la instalación, el inicio y el ejercicio de actividades del municipio de Sant Josep. Dicho acuerdo aparece publicado en el BOIB núm. 104, de 5 de agosto de 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;Terminado el plazo de exposición pública sin haberse presentado alegaciones, el acuerdo hasta entonces inicial, se entiende definitivamente aprobado, de acuerdo con lo dispuesto en el art. 49 de la Ley 7/85, por lo que, se publica el texto íntegro de la Ordenanza fiscal reguladora de la tasa de mercados municipales, que a continuación se transcribe: &lt;/span&gt;&lt;/p&gt;

&lt;p style="text-align:center"&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&lt;strong&gt;“ORDENANZA FISCAL REGULADORA DE LA TASA DE MERCADOS MUNICIPALES&lt;/strong&gt;&lt;/span&gt;&lt;/p&gt;

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e&lt;/span&gt;&lt;span style="line-height:102%"&gt;l&lt;/span&gt; &lt;span style="line-height:102%"&gt;Ay&lt;/span&gt;&lt;span style="line-height:102%"&gt;un&lt;/span&gt;&lt;span style="line-height:102%"&gt;t&lt;/span&gt;&lt;span style="line-height:102%"&gt;a&lt;/span&gt;&lt;span style="line-height:102%"&gt;m&lt;/span&gt;&lt;span style="line-height:102%"&gt;i&lt;/span&gt;&lt;span style="line-height:102%"&gt;en&lt;/span&gt;&lt;span style="line-height:102%"&gt;t&lt;/span&gt;&lt;span style="line-height:102%"&gt;o de Sant Josep de sa Talaia establece la regulación de las tasas por ocupación y uso del dominio público municipal por los mercados municipales.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&lt;strong&gt;Artículo 1. Imposición&lt;/strong&gt;&lt;/span&gt;&lt;/p&gt;

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&lt;span style="line-height:102%"&gt;En&lt;/span&gt; &lt;span style="line-height:102%"&gt;e&lt;/span&gt;&lt;span style="line-height:102%"&gt;l mismo sentido la Ley 8/1989, de 13 de abril, de Tasas y Precios Públicos. El artículo 25, en su redacción dada por la Ley 2/2015, de 30 de marzo, de desindexación de la economía española, establece que los acuerdos de establecimiento de tasas por la utilización privativa o el aprovechamiento especial del dominio público deberán adoptarse a la vista de informes técnico-económicos en los que se ponga de manifiesto el valor de mercado de aquéllos, se fija tomando como referencia el valor de mercado correspondiente o el de la utilidad derivada de aquélla.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&lt;strong&gt;Artículo 2. Hecho imponible&lt;/strong&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&lt;span style="line-height:103%"&gt;&lt;span style="line-height:103%"&gt;Constituye el hecho imponible de esta tasa la ocupación y uso del dominio público local por los mercados municipales, autorizados a instancia de parte, o si se ha producido la ocupación sin autorización.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&lt;strong&gt;Artículo 3. Sujeto pasivo y responsables.&lt;/strong&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&lt;span style="line-height:102%"&gt;&lt;span style="line-height:102%"&gt;Son sujetos pasivos contribuyentes los solicitantes de la concesión de la autorización o/y en su caso, los titulares de la autorización concedida, que se beneficien de la ocupación y uso del dominio público dominio público local por los mercados municipales, o si se ha producido la ocupación sin autorización.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

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&lt;span style="line-height:102%"&gt;l&lt;/span&gt;&lt;span style="line-height:102%"&gt;o&lt;/span&gt;&lt;span style="line-height:102%"&gt;s&lt;/span&gt; &lt;span style="line-height:102%"&gt;i&lt;/span&gt;&lt;span style="line-height:102%"&gt;n&lt;/span&gt;&lt;span style="line-height:102%"&gt;t&lt;/span&gt;&lt;span style="line-height:102%"&gt;eg&lt;/span&gt;&lt;span style="line-height:102%"&gt;rant&lt;/span&gt;&lt;span style="line-height:102%"&gt;e&lt;/span&gt;&lt;span style="line-height:102%"&gt;s&lt;/span&gt; &lt;span style="line-height:102%"&gt;d&lt;/span&gt;&lt;span style="line-height:102%"&gt;e&lt;/span&gt; &lt;span style="line-height:102%"&gt;l&lt;/span&gt;&lt;span style="line-height:102%"&gt;a&lt;/span&gt; &lt;span style="line-height:102%"&gt;adm&lt;/span&gt;&lt;span style="line-height:102%"&gt;i&lt;/span&gt;&lt;span style="line-height:102%"&gt;n&lt;/span&gt;&lt;span style="line-height:102%"&gt;i&lt;/span&gt;&lt;span style="line-height:102%"&gt;s&lt;/span&gt;&lt;span style="line-height:102%"&gt;t&lt;/span&gt;&lt;span style="line-height:102%"&gt;ra&lt;/span&gt;&lt;span style="line-height:102%"&gt;c&lt;/span&gt;&lt;span style="line-height:102%"&gt;i&lt;/span&gt;&lt;span style="line-height:102%"&gt;ón&lt;/span&gt; &lt;span style="line-height:102%"&gt;co&lt;/span&gt;&lt;span style="line-height:102%"&gt;n&lt;/span&gt;&lt;span style="line-height:102%"&gt;cu&lt;/span&gt;&lt;span style="line-height:102%"&gt;r&lt;/span&gt;&lt;span style="line-height:102%"&gt;sa&lt;/span&gt;&lt;span style="line-height:102%"&gt;l&lt;/span&gt; &lt;span style="line-height:102%"&gt;y&lt;/span&gt; &lt;span style="line-height:102%"&gt;l&lt;/span&gt;&lt;span style="line-height:102%"&gt;o&lt;/span&gt;&lt;span style="line-height:102%"&gt;s&lt;/span&gt; &lt;span style="line-height:102%"&gt;li&lt;/span&gt;&lt;span style="line-height:102%"&gt;qu&lt;/span&gt;&lt;span style="line-height:102%"&gt;i&lt;/span&gt;&lt;span style="line-height:102%"&gt;d&lt;/span&gt;&lt;span style="line-height:102%"&gt;ad&lt;/span&gt;&lt;span style="line-height:102%"&gt;o&lt;/span&gt;&lt;span style="line-height:102%"&gt;re&lt;/span&gt;&lt;span style="line-height:102%"&gt;s&lt;/span&gt; &lt;span style="line-height:102%"&gt;d&lt;/span&gt;&lt;span style="line-height:102%"&gt;e&lt;/span&gt; &lt;span style="line-height:102%"&gt;s&lt;/span&gt;&lt;span style="line-height:102%"&gt;o&lt;/span&gt;&lt;span style="line-height:102%"&gt;c&lt;/span&gt;&lt;span style="line-height:102%"&gt;i&lt;/span&gt;&lt;span style="line-height:102%"&gt;edade&lt;/span&gt;&lt;span style="line-height:102%"&gt;s&lt;/span&gt; &lt;span style="line-height:102%"&gt;y &amp;nbsp;entidades en general, en los supuestos y con el alcance que señala el artículo 43 de la Ley General Tributaria.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;Artículo 4. Exenciones, reducciones o bonificaciones&lt;/span&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;Están exentos los mercados etnológicos o de productos de cultivo de Sant Josep de sa Talaia. &lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;No se establece ninguna bonificación en la cuota tributaria.&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;Artículo 5. Base imponible y liquidable&lt;/span&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&lt;span style="line-height:102%"&gt;&lt;span style="line-height:102%"&gt;Se determina en función de la ubicación y superficie en la que se realice la ocupación y uso del dominio público municipal por los mercados municipales. No se establece ninguna reducción en la base imponible.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;Artículo 6. Cuota tributaria&lt;/span&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;La cuota tributaria de esta tasa es la fijada en la tarifa: 240,00 &amp;nbsp;euros por 4m2 de ocupación, por año o temporada&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;Artículo 7. Período impositivo&lt;/span&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&amp;nbsp;El periodo impositivo es de un año o temporada inferior que se&amp;nbsp; establezca en cada convocatoria.&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;Artículo 8. Devengo&lt;/span&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&lt;span style="line-height:102%"&gt;&lt;span style="line-height:102%"&gt;La tasa se devenga en el momento &amp;nbsp;en que se notifique la concesión de la autorización&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;No procede devolución, ni reducción posterior de la tasa, una vez devengada para el periodo.&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&lt;span style="line-height:102%"&gt;&lt;span style="line-height:102%"&gt;Cuando, por causas no imputables al sujeto pasivo, el derecho a la utilización o aprovechamiento no se desarrollen, procede la devolución del importe correspondiente.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&lt;strong&gt;Artículo 9. Régimen de declaración e ingreso&lt;/strong&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&lt;span style="line-height:102%"&gt;&lt;span style="line-height:102%"&gt;La tasa se exige mediante la notificación de la liquidación tributaria, en los términos establecidos en la ordenanza general de gestión, recaudación e inspección de los tributos y otros ingresos de derecho público municipales.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&lt;span style="line-height:102%"&gt;&lt;span style="line-height:102%"&gt;Salv&lt;/span&gt;&lt;span style="line-height:102%"&gt;o que la adjudicación o autorización establezca un calendario o fraccionamiento de pago, los plazos de ingreso son los establecidos en la Ley 58/2003, de 17 de diciembre, General Tributaria y reglamentos de desarrollo, que se notificarán con la liquidación.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&lt;span style="line-height:102%"&gt;&lt;span style="line-height:102%"&gt;No abonar la tasa en el plazo voluntario establecido, será causa de revocación de la adjudicación o autorización, sin perjuicio de que continúe su recaudación en vía ejecutiva.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&lt;span style="line-height:102%"&gt;&lt;span style="line-height:102%"&gt;En la convocatoria de concesión de las autorizaciones, puede exigirse con la solicitud el ingreso de un depósito, a cuenta de la tasa, en régimen de autoliquidación.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;Artículo 10. Normativa subsidiaria&lt;/span&gt;&lt;/strong&gt;&lt;/p&gt;

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&lt;span style="line-height:102%"&gt;Pú&lt;/span&gt;&lt;span style="line-height:102%"&gt;b&lt;/span&gt;&lt;span style="line-height:102%"&gt;licos.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;Artículo 11. Fecha de su aprobación y del comienzo de su aplicación&lt;/span&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;Esta ordenanza fiscal aprobada definitivamente por el Pleno en fecha del 29 de julio de 2021 entrará en vigor a partir del 1 de Enero de 2022.”&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;En caso de discordancia entre la versión catalana y castellana, se estará a lo que figure en la versión catalana.&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;Lo que se publica para general conocimiento&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;p style="text-align:center"&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;Sant Josep de sa Talaia, en el día de la firma electrónica&lt;em&gt; (28 de septiembre de 2021)&lt;/em&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin-bottom:0px; margin-left:0px; margin-right:0px; margin-top:0px; text-align:center"&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;&lt;strong&gt;El alcalde&lt;/strong&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin-bottom:0px; margin-left:0px; margin-right:0px; margin-top:0px; text-align:center"&gt;&lt;span style="font-family:Times New Roman,Times,serif; font-size:12px"&gt;Ángel Luís Guerrero Domínguez&lt;/span&gt;&lt;/p&gt;
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