To address the issue in relation to the tax domain of the tax on the transfer of real estate and motor vehicles, it is necessary to carry out an analysis from a constitutional perspective, in order to then focus and understand the context of the more specific laws that were issued for this purpose in our legislation. In this sense, paragraph III of article 323 of the CPE provides that: “The Plurinational Legislative Assembly by law, will classify and define the taxes that belong to the national, departmental and municipal tax domain”.
Within this constitutional framework, Law 154 of July 14, 2011, on Tax Classification, was issued, which aims to classify and define taxes of national, departmental and municipal tax domain, whose scope of application will reach the central level of the State, to the autonomous departmental, municipal and native indigenous peasant governments.
Subsequently, due to issues of complexity in the interpretation and application of the inc. c) of Art. 8 of Law 154, the second additional provision of Law 317 of December 11, 2012 was issued, establishing that: “For the purposes of the provisions of inc. c) Article 8 of the Law 154, onerous transfers of real estate are outside the municipal tax domain and motor vehicles made by sole proprietorship, public, mixed or private companies or other commercial companies, regardless of their line of business”.
In consideration of all the above and in strict compliance with the regulations described above, the conclusion can be reached that onerous transfers of real estate and motor vehicles that are carried out by natural persons are within the scope of the municipal tax domain, that is, taxed by the municipal tax that corresponds to the jurisdiction where the goods to be transferred are located and those transfers carried out by companies that are sole proprietorships, public, mixed or private, or other commercial companies, Whatever their line of business, they are within the scope of the national tax domain, that is, taxed by the Transaction Tax (IT).
Now, the problem of normative application that is currently identified arises because the laws issued by the Municipal Governments do not consider in many cases the complementation suffered by the inc. c) Article 8 of Law 154, effected by Law 317, causing an inconsistency in the application of the rule regarding the scope of the tax domain of the tax on the transfer of real estate and motor vehicles, which should be resolved through a technical pronouncement of the Vice Ministry of Tax Policy in consideration of the fact that said dependency within the framework of inc. e) of article 54 of DS 29894 of February 7, 2009, has the following attribution and competence: “Issue technical opinion on the compatibility of the tax regimes of the different territorial levels with the national”, for this reason there is a need to correctly adapt and harmonize the laws that establish taxes of National, Departmental and Municipal domain, in order not to cause taxpayers and citizens in general violation of their rights due to uncertainty. application of the current norm.
To address the issue in relation to the tax domain of the tax on the transfer of real estate and motor vehicles, it is necessary to carry out an analysis from a constitutional perspective, in order to then focus and understand the context of the more specific laws that were issued for this purpose in our legislation. In this sense, paragraph III of article 323 of the CPE provides that: “The Plurinational Legislative Assembly by law, will classify and define the taxes that belong to the national, departmental and municipal tax domain”.
Within this constitutional framework, Law 154 of July 14, 2011, on Tax Classification, was issued, which aims to classify and define taxes of national, departmental and municipal tax domain, whose scope of application will reach the central level of the State, to the autonomous departmental, municipal and native indigenous peasant governments.
Subsequently, due to issues of complexity in the interpretation and application of the inc. c) of Art. 8 of Law 154, the second additional provision of Law 317 of December 11, 2012 was issued, establishing that: “For the purposes of the provisions of inc. c) Article 8 of the Law 154, onerous transfers of real estate are outside the municipal tax domain and motor vehicles made by sole proprietorship, public, mixed or private companies or other commercial companies, regardless of their line of business”.
In consideration of all the above and in strict compliance with the regulations described above, the conclusion can be reached that onerous transfers of real estate and motor vehicles that are carried out by natural persons are within the scope of the municipal tax domain, that is, taxed by the municipal tax that corresponds to the jurisdiction where the goods to be transferred are located and those transfers carried out by companies that are sole proprietorships, public, mixed or private, or other commercial companies, Whatever their line of business, they are within the scope of the national tax domain, that is, taxed by the Transaction Tax (IT).
Now, the problem of normative application that is currently identified arises because the laws issued by the Municipal Governments do not consider in many cases the complementation suffered by the inc. c) Article 8 of Law 154, effected by Law 317, causing an inconsistency in the application of the rule regarding the scope of the tax domain of the tax on the transfer of real estate and motor vehicles, which should be resolved through a technical pronouncement of the Vice Ministry of Tax Policy in consideration of the fact that said dependency within the framework of inc. e) of article 54 of DS 29894 of February 7, 2009, has the following attribution and competence: “Issue technical opinion on the compatibility of the tax regimes of the different territorial levels with the national”, for this reason there is a need to correctly adapt and harmonize the laws that establish taxes of National, Departmental and Municipal domain, in order not to cause taxpayers and citizens in general violation of their rights due to uncertainty. application of the current norm.
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