Taxable event for business licenses and municipal tax exemptionsHecho generador en licencias comerciales y exenciones tributarias municipales

"III).- IN GENERAL REGARDING THE TAXABLE EVENT (HECHO GENERADOR) IN MATTERS OF COMMERCIAL LICENSES: The taxing power is that faculty of the State to coercively obtain from the private sphere of the taxpayer a certain amount of wealth to finance public expenses, and the passive subject (sujeto pasivo) is the one upon whom the Law imposes obligations and corresponds to whoever is subject to the State's power of imperium. From this perspective, in very general terms, the taxpayer is that person with respect to whom the taxable event of the tax obligation is verified. The obligations assumed by the taxpayers consist mainly of the provision of the tax of the substantial tax obligations, the source of the tax obligation being the taxable event (hecho generador), which can arise only by mandate of a law, as derived from subsection 13) Article 121 of the Constitución Política and 5 of the Código de Normas y Procedimientos Tributarios. In local tax matters, Article 88 of the Código Municipal creates a tax on the exercise of any lucrative activity (taxable event), by expressly providing that: "Article 88- To exercise any lucrative activity, the interested parties must have the respective municipal license, which will be obtained through the payment of a tax. Said tax shall be paid during the entire time in which the lucrative activity has been exercised or for the time the license has been held, even if the activity has not been carried out." From the text of that norm, it is clearly evident who the passive subject of the tax obligation is and what the taxable event (hecho generador) is, so that any person who exercises lucrative activities is obligated to obtain the license and pay its respective amount. That license consists of the prior permit or authorization by local governments for the exercise of the desired line of business. Conversely, it can be stated that no one may exercise a lucrative activity if they have not obtained the municipal license nor paid the respective patent (patente). In that same sense and for the specific case, the Ley de Patentes del Cantón de Desamparados -Ley No.9110 of December 20, 2012-, provides that all lucrative activities carried out in said canton are taxed with that tax, by providing: "ARTICLE 1.- Tax covered by the law. An tax is established in favor of the Municipality of the canton of Desamparados on the lucrative activities carried out by individuals or legal entities in the canton". Additionally, regarding the taxable event (hecho generador) and passive subjects (sujetos pasivos) of the tax, numbers 2 and 4 of the same law state: "ARTICLE 2.- Taxable event (Hecho generador). The taxable event (hecho generador) of the tax is the exercise of any type of lucrative activity (business, professional, or artistic) carried out by the passive subjects for consideration, whether for profit or not, whether developed in an establishment or not, and whatever the result obtained, as well as trusts (fideicomisos), investment funds, participation accounts, and estates, as long as they remain undivided". "ARTICLE 4.- Passive subjects (Sujetos pasivos). The taxpayers of this tax are the individuals or legal entities that carry out lucrative activities in the canton of Desamparados. The taxable event (hecho generador) shall be considered consummated if they are located in the canton of Desamparados". [...]

V). [...] In this regard, it must be clarified that the exoneration (exoneraciones) regime is also a matter of legal reserve, through which fiscal benefits are created that are exceptions to the application of taxes, with which it is sought to prevent the birth of the tax obligation -total exemption (exención total)-, or to reduce the amount of the tax -partial exemption (exención parcial)-, through bonuses or deductions in the face of certain factual situations included within the scope of the taxable event (hecho imponible) whose realization does not give rise to the emergence of the tax payment obligation, constituting an exception to the normal effects derived from the realization thereof. The tax exemption norm has the force to neutralize the effects of the one that creates it, as it affects either the subjective or objective element of the taxable event (hecho imponible), or the tax quantification elements, that is, the taxable base (deductions and reductions) or the tax rate. The classical theory of exemption defines exonerations (exoneraciones) as a legal dispensation from the tax obligation, that is, as a derogation of the payment obligation, despite the occurrence of the taxable event (hecho generador), which is the effect they produce, whether the exception of the obligation to contribute to public expenses for certain subjects (subjective exoneration, exoneración subjetiva), or for certain situations or facts (objective exoneration, exoneración objetiva). Thus, the tax exemption (exención tributaria) takes place when a norm contemplates that, in those cases expressly foreseen by it, despite the occurrence of the taxable event (hecho imponible), its principal effect does not develop: the duty to pay the tax or tax obligation. Of quite recent date, the issue of municipal exonerations in favor of other types of non-profit organizations, such as cooperatives, was addressed by the Sala Primera de la Corte Suprema de Justicia, in judgment No. 001970-F-S1-2020 of eleven hours on June third, two thousand twenty, which recognized the existence of a generic subjective exoneration (exoneración genérica subjetiva) contained in the Ley de Asociaciones Cooperativas, Article 6 subsection b). In application of said regulation, the Sala Primera ruled in the sense that any commercial patent tax created after the effective date of said Law is chargeable. In this regard, the judgment states: "IV.- For this Chamber, it is undeniable, the existence of the IPM created by Ley 8821 of May 3, 2010, is a tax subsequent to the generic exoneration (exoneración genérica) created by mandate 6 subsection b) of Ley 4179. Although Ley 4179 in the recently cited norm establishes the exemption of all national or municipal taxes or fees on the acts of formation, registration, modification of bylaws and other requirements for its operation, which clearly includes the payment of patents, as it is an unavoidable requirement for the operation of a cooperative that carries out a productive activity, it is clear that, pursuant to the reform made by canon 50 of Ley 7293 to precept 63 of the CNPT, tax exemptions cannot be extended to taxes that are created subsequently. This being the case, it is undeniable that the productive activities generated by the plaintiff are subject to the payment of the IPM of the defendant Ayuntamiento, in accordance with ordinal 45 of Ley 8821, as it is a municipal tax created after the exemptive norm established in Article 6 subsection of Ley 4179. Consequently, the exoneration to which the Tribunal alludes in its ruling does not exist; hence, the charge must be upheld." Clearly, numeral 75 of the Ley del Sistema Financiero Nacional para la Vivienda provides that mutual associations (mutuales) "... shall enjoy exemption, from taxes of all kinds, present and future". However, the current Ley de Patentes de la Municipalidad de Desamparados (a special law with an effective date subsequent to the Ley del Sistema Financiero Nacional para la Vivienda), did not in any way foresee that the activity of mutual associations would be exempt from the tax for the concept of patent. [...]

In local tax matters, Article 88 of the Municipal Code creates a tax on the exercise of any lucrative activity (taxable event), by expressly providing that: "Article 88- To exercise any lucrative activity, interested parties must have the respective municipal license (licencia municipal), which will be obtained through the payment of a tax. Said tax shall be paid during the entire time in which the lucrative activity has been exercised or for the time in which the license has been held, even if the activity has not been carried out." From the text of this provision, it is clearly evident who the taxpayer of the tax obligation is and what the taxable event is, such that every person who exercises lucrative activities is obligated to obtain the license and pay its respective amount. This license consists of the prior permit or authorization by local governments for the exercise of the desired business activity. Conversely, it can be stated that no one may exercise a lucrative activity without having obtained the municipal license and paid the respective business tax (patente). In that same vein and for the specific case, the Business Tax Law of the Canton of Desamparados - Law No. 9110 of December 20, 2012 -, provides that all lucrative activities carried out in said canton are taxed with this tax, by providing: "ARTICLE 1.- Tax covered by the law. A tax is established in favor of the Municipality of the canton of Desamparados on the lucrative activities carried out by natural or legal persons in the canton." Additionally, regarding the taxable event and taxpayers of the tax, Articles 2 and 4 of the same law state: "ARTICLE 2.- Taxable event. The taxable event (hecho generador) of the tax is the exercise of any type of lucrative activity (business, professional, or artistic) carried out by the taxpayers for consideration, whether for profit or not, whether carried out in an establishment or not, and whatever the result obtained, as well as trusts, investment funds, participation accounts, and estates, while they remain undivided." "ARTICLE 4.- Taxpayers. The taxpayers (sujetos pasivos) of this tax are the natural or legal persons who carry out lucrative activities in the canton of Desamparados. The taxable event will be considered consummated if they are located in the canton of Desamparados." [...]

V). [...] In this regard, it must be clarified that the system of exemptions is also reserved to law, through which tax benefits are created that are exceptions to the application of taxes, with which it is sought to prevent the birth of the tax obligation—total exemption (exención total)—or to reduce the amount of the tax—partial exemption (exención parcial)—through allowances or deductions in the face of certain factual situations included in the scope of the taxable event (hecho imponible) whose realization does not give rise to the obligation to pay tax, constituting an exception to the normal effects derived from the realization of that event. The tax exemption norm has the force to neutralize the effects of the norm that creates the tax, as it affects either the subjective or objective element of the taxable event, or the elements of quantification of the tax, that is, in the tax base (deductions and reductions) or in the tax rate. The classical theory of exemption defines exemptions (exoneraciones) as a legal waiver of the tax obligation, either as a derogation of the payment obligation, despite the taxable event occurring, which is the effect they produce, that is, the exception to the obligation to contribute to public expenses for certain subjects (subjective exemption) or for certain situations or facts (objective exemption). Thus, tax exemption (exención tributaria) takes place when a norm contemplates that, in those cases expressly provided for by it, despite the taxable event occurring, its main effect does not develop: the duty to pay the tax or tax obligation. Quite recently, the issue of municipal exemptions in favor of other types of non-profit organizations, such as cooperatives, was addressed by the First Chamber of the Supreme Court of Justice, in judgment No. 001970-F-S1-2020 at eleven o'clock on June third, two thousand twenty, which recognized the existence of a generic subjective exemption (exoneración genérica subjetiva) contained in the Law of Cooperative Associations, Article 6, subsection b). In application of said regulation, the First Chamber ruled to the effect that any business tax (impuesto de patente comercial) created after the entry into force of said Law is taxable. In this regard, the judgment states: “IV.- For this Chamber, it is undeniable that the existence of the IPM created by Law 8821 of May 3, 2010, is a tax subsequent to the generic exemption created by mandate 6, subsection b) of Law 4179. Although Law 4179, in the recently cited norm, establishes the exemption from all national or municipal taxes or fees on the acts of formation, registration, modification of bylaws, and other requirements for its operation, which clearly includes the payment of business taxes (patentes), as it is an unavoidable requirement for the functioning of a cooperative that carries out a productive activity, it is clear that, pursuant to the reform made through article 50 of Law 7293 to precept 63 of the CNPT, tax exemptions cannot be extended to taxes created subsequently. That being so, it is unobjectionable that the productive activities generated by the plaintiff are subject to the payment of the IPM of the defendant City Council, in accordance with article 45 of Law 8821, as it is a municipal tax created after the exemption norm established in Article 6, subsection b) of Law 4179. Consequently, the exemption to which the Court refers in its ruling does not exist, hence the charge must be upheld.” Clearly, Article 75 of the National Financial System for Housing Law provides that mutuales "... shall enjoy exemption, from taxes of all kinds, present and future." However, the current Business Tax Law of the Municipality of Desamparados (a special law and with a subsequent effective date to the National Financial System for Housing Law), did not in any way provide that the activity of mutuales would be exempt from the tax for business tax (patente). [...]

"III).- EN GENERAL SOBRE EL HECHO GENERADOR EN MATERIA DE LICENCIAS COMERCIALES: La potestad tributaria es aquella facultad del Estado de obtener coactivamente de la esfera privada del contribuyente cierta cantidad de riqueza para financiar gastos públicos, y el sujeto pasivo es aquel al que la Ley le impone obligaciones y corresponde a quien se encuentra sometido a la potestad de imperio del Estado. Desde esta perspectiva, en términos muy generales, el contribuyente viene a ser aquella persona respecto de la cual se verifica el hecho generador de la obligación tributaria. Las obligaciones que asumen los contribuyentes, consisten principalmente en la prestación del tributo de las obligaciones tributarias sustanciales, siendo la fuente de la obligación tributaria el hecho generador, el cual puede surgir únicamente por mandato de una ley, como derivado del inciso 13) artículo 121 de la Constitución Política y 5 del Código de Normas y Procedimientos Tributarios. En materia impositiva local, el artículo 88 del Código Municipal crea un impuesto sobre el ejercicio de cualquier actividad lucrativa (hecho generador), al disponer expresamente que: "Artículo 88- Para ejercer cualquier actividad lucrativa, los interesados deberán contar con licencia municipal respectiva, la cual se obtendrá mediante el pago de un impuesto. Dicho impuesto se pagará durante todo el tiempo en que se haya ejercido la actividad lucrativa o por el tiempo que se haya poseído la licencia, aunque la actividad no se haya realizado." Del texto de dicha norma, se desprende con claridad quién es el sujeto pasivo de la obligación tributaria y cuál es el hecho generador, de modo que está obligado a obtener la licencia y pagar su respectivo importe, toda persona que ejerza actividades lucrativas. Esa licencia consiste en el permiso o habilitación previa por parte de los gobiernos locales para el ejercicio del giro económico deseado. En sentido contrario, se puede indicar que nadie puede ejercer actividad lucrativa, si no ha obtenido la licencia municipal ni ha pagado la respectiva patente. En ese mismo sentido y para el caso concreto, la Ley de Patentes del Cantón de Desamparados -Ley No.9110 del 20 de diciembre del 2012-, dispone que se gravan con ese impuesto todas las actividades lucrativas que se desarrollen en dicho cantón, al disponer: "ARTÍCULO 1.- Impuesto que comprende la ley. Se establece a favor de la Municipalidad del cantón de Desamparados un impuesto sobre las actividades lucrativas que desarrollen las personas físicas o jurídicas en el cantón". Adicionamente, en cuanto al hecho generador y sujetos pasivos del tributo, los numeral 2 y 4 de la misma ley, señalan: "ARTÍCULO 2.- Hecho generador. El hecho generador del impuesto es el ejercicio de cualquier tipo de actividad lucrativa (empresarial, profesional o artística) efectuada por los sujetos pasivos a título oneroso, sea esta con lucro o no, se desarrolle en un establecimiento o no, y cualquiera que sea el resultado obtenido, así como los fideicomisos, los fondos de inversión, las cuentas de participación y las sucesiones, mientras permanezcan indivisas". "ARTÍCULO 4.- Sujetos pasivos. Son contribuyentes de este impuesto las personas físicas o jurídicas que realicen actividades lucrativas en el cantón de Desamparados. Se considerará consumado el hecho generador si se ubican en el cantón de Desamparados". [...]

V). [...] Al respecto, debe aclararse que el régimen de exoneraciones también es reserva de ley, mediante la cual se crean beneficios fiscales que son excepciones a la aplicación de los tributos con las cuales se busca impedir el nacimiento de la obligación tributaria -exención total-, o reducir la cuantía del tributo -exención parcial-, a través de bonificaciones o deducciones ante ciertos supuestos de hecho incluidos en el ámbito del hecho imponible cuya realización no da lugar al surgimiento de la obligación tributaria de pago, constituyendo una excepción a los efectos normales derivados de la realización de aquel. La norma de exención del tributo tiene la fuerza de enervar los efectos de la que lo crea, pues afecta, o al elemento subjetivo u objetivo del hecho imponible, o los elementos de cuantificación del tributo, o sea, en la base imponible (deducciones y reducciones) o en el tipo de gravamen. La teoría clásica de la exención, define las exoneraciones como una dispensa legal de la obligación tributaria, sea como una derogación de la obligación de pago, no obstante producirse el hecho generador, que es el efecto que producen, sea la excepción de la obligación de contribuir con los gastos públicos determinados sujetos (exoneración subjetiva), o a determinadas situaciones o hechos (exoneración objetiva). Así, la exención tributaria tiene lugar cuando una norma contempla que, en aquellos supuestos expresamente previstos por ella, no obstante producirse el hecho imponible, no se desarrolla su efecto principal: el deber de pagar el tributo u obligación tributaria. De data bastante reciente, el tema de las exoneraciones municipales a favor de otro tipo de organizaciones sin fines de lucro, como son las cooperativas, fue atendido por la Sala Primera de la Corte Suprema de Justicia, en sentencia No. 001970-F-S1-2020 de las once horas del tres de junio de dos mil veinte, que reconoció la existencia de una exoneración genérica subjetiva contenida en la Ley de Asociaciones Cooperativas, artículo 6 inciso b). En aplicación de dicha normativa, la Sala Primera se pronunció en el sentido que resulta imponible todo impuesto de patente comercial creado con posterioridad a la vigencia de dicha Ley. Al respecto, dice la sentencia: “IV.- Para esta Cámara resulta innegable, la existencia del IPM creado por la Ley 8821 del 3 de mayo de 2010, es un tributo posterior a la exoneración genérica creada por el mandato 6 inciso b) de la Ley 4179. Si bien la Ley 4179 en la norma recién citada establece la exención de todo impuesto o tasa, nacional o municipal, sobre los actos de formación, inscripción, modificación de estatutos y demás requisitos para su funcionamiento, lo cual claramente incluye el pago de patentes, por tratarse de un requisito ineludible para el funcionamiento de una cooperativa que realiza una actividad productiva, es claro, que conforme a la reforma realizada mediante el canon 50 de la Ley 7293 al precepto 63 del CNPT, las exenciones tributarias no pueden ser extendidas a los tributos que sean creados con posterioridad. Así las cosas, es inobjetable, las actividades productivas generadas por la actora se encuentran sujetas al pago del IPM del Ayuntamiento demandado, conforme al ordinal 45 de la Ley 8821, pues se trata de un impuesto municipal creado con posterioridad a la norma exonerativa establecida en el artículo 6 inciso de la Ley 4179. De consiguiente, no existe la exoneración a la cual alude el Tribunal en su fallo, de ahí que el cargo deba ser acogido.” Claramente, el numeral 75 de la Ley del Sistema Financiero Nacional para la Vivienda dispone que las mutuales “... gozarán de exención, de tributos de toda clase, presentes y futuros”. Sin embargo, la Ley de Patentes de la Municipalidad de Desamparados vigente (ley especial y de fecha de vigencia posterior a la Ley del Sistema Financiero Nacional para la Vivienda), no previó de forma alguna que la actividad de las mutuales estuviera exenta del impuesto por concepto de patente. [...]".