ICE's exemption from property tax extends to its public works trustNo sujeción del ICE al IBI se extiende a su fideicomiso de obra pública

20200004000463-7568070-1.rtf Res. No. 000267-S1-2025 FIRST CHAMBER OF THE SUPREME COURT OF JUSTICE. San José, at nine hours twenty-one minutes on the twenty-seventh of February of two thousand twenty-five .

In the ordinary proceeding filed by FIDEICOMISO PT GARABITO-ICE-BCR (FIDEICOMISO), represented by Carlos Andrés Arguedas Vargas, against the MUNICIPALIDAD DE MONTES DE ORO, represented by Luis Alberto Villalobos Artavia, Sadaly Valverde Camaremo and Emmanuel Madrigal Román, the cassation appeal filed by the plaintiff against resolution No. 30-2020-VI of 13 hours 40 minutes on March 13, 2020, issued by the Tribunal Contencioso Administrativo y Civil de Hacienda, Sección Sexta, is heard.

Drafted by Judge Rojas Morales.

CONSIDERING

I.- The plaintiff filed an ordinary proceeding against the Municipalidad de Montes de Oro before the Tribunal Contencioso Administrativo y Civil de Hacienda, seeking a declaration of non-conformity with the legal system of official letter No. AM 308-2015 of May 26, 2015, issued by the Municipalidad de Montes de Oro, concerning the collection of the real estate tax (impuesto de bienes inmuebles) from the Trust, as well as resolution No. 10-2016 of January 21, 2016, from the Third Section of the Tribunal Contencioso Administrativo, which confirmed the Municipality's authority to collect the tax from the plaintiff. Furthermore, it sought the absolute nullity of the administrative collection dated March 2, 2016, and a ruling that the Municipalidad de Montes de Oro does not possess the administrative authority to collect the real estate tax from the Trust. It also requested that the Municipality be ordered to refrain from carrying out any formal or material activity related to the indicated administrative collection, and that the Territorial Entity be ordered to pay both sets of costs of the proceeding. For its part, the defendant answered the complaint negatively and raised the defense of lack of right. The Tribunal, composed of judges Cynthia Abarca Gómez, José Roberto Garita Navarro, and Daniel Aguilar Méndez, through resolution No. 30-2020-VI of 13 hours 40 minutes on March 13, 2020, upheld the defense of lack of right and dismissed the complaint. Dissatisfied, the plaintiff files a cassation appeal, which was admitted by this Chamber.

II.- The appellant alleges three grounds for cassation due to violation of substantive rules. The first of these, it argues, is an erroneous interpretation and non-application of the rule (article 4 of the Real Estate Tax Law -IBI-, articles 11, 15, 17, 18, 20, and 31 of the Code of Tax Rules and Procedures -CNPT-, canon 17 of the Decree-Law Creating ICE, and 4 of Law No. 7509). In its opinion, the Tribunal failed to apply the non-subjection (no sujeción) of ICE regarding the real estate tax. It believes the judges disregarded Law No. 8660 (Strengthening and Modernization of Public Entities in the Telecommunications Sector), article 10, which establishes the possibility for ICE to constitute trusts for the execution of its purposes, to which the non-subjection is transferred by virtue of the fulfillment of its public purposes. Given this, since ICE is not subject to the payment of the IBI, the Trust should not assume the payment of the tax. It indicates having provided to the proceeding Official Letter DGT-259-2013 of April 3, 2013, from the Dirección General de Tributación, which states that the Trust for the Development of Public Works must be analyzed as a mechanism for achieving the public purposes of ICE. The same occurred with the Real Estate Trust of the Poder Judicial in 2015, which was understood as an instrument to achieve the objectives of that Public Body. It considers that these types of Trusts cannot be framed within the traditional vision stipulated in article 633 of the Commercial Code, as resolved by the Tribunal Contencioso Administrativo. It emphasizes that this Trust was created for the production of Geothermal Energy, which falls within the monopolistic scope of ICE, and therefore, being a means for carrying out the powers granted by law, the same benefits are applicable to it. It also points out that the judges erred in indicating that we are dealing with an exemption (exención) issue, when the correct term is non-subjection, which drastically changes the case, since non-subjection implies that the person is not contemplated within the assumptions of the taxable event (hecho generador). If ICE is not subject to the payment of the IBI, how could the Trust be so? It stresses that article 4 of Law No. 7509 (Real Estate Tax Law), clearly provides that the real estate of the State, Municipalities, Autonomous and Semi-autonomous Institutions that by law enjoy exemption are not subject to that tax. It insists that this Chamber has repeatedly indicated that non-subjection regarding the IBI applies to ICE, and therefore the Trust cannot be considered a tax obligor. As a second objection, erroneous interpretation of article 20 of the CNPT. It reports that the contested judgment indicates that the Trustee is a person liable for another's debt (obligado por deuda ajena); however, its application is erroneous. The figure of the tax obligor for another's debt necessarily implies an original debtor or taxpayer to whom the essential elements of the tax apply, but for legislative considerations and ease of tax collection, a third party is imposed the duty to answer for the tax, which does not occur in the present case, since, as indicated, as ICE is not subject to said tax, the application of the tax obligor figure is not possible. Third and last ground, erroneous interpretation and application of articles 6 of Law 7509, 634 of the Commercial Code, 366, 367, 368, and 369 of the Civil Code, and 154 of the LGAP. It argues that the judges also affirmed that the taxable event of the tax was configured by the existence of co-ownership in the properties subject to the proceeding, which incurs an inconsistency, since the same judgment holds as proven facts (numbers 3, 4, 5, and 6) that the Trustor transferred only the right of use (derecho de uso). It adds that article 634 of the Commercial Code is clear in stating that the object of a trust can be all kinds of property or rights that are legally within the commerce of persons. Therefore, it is legally possible to transfer only a right of use, whose consequences differ from the assumptions regulated by article 6 of Law No. 7509 and what was stated by the Tribunal. Article 6 of the IBI Law refers to property in the strict sense, even in a fiduciary capacity, but in full conditions, not in the terms of the right of use as in the present case. In summary, it stresses that ICE only transferred the right of use in favor of the Trust, making it a precarious right in accordance with article 154 of the LGAP. ICE is the sole owner of the real estate, and the Trust holds only the right of use, not the bare title (nuda propiedad), and therefore no grant of property title occurred.

III.- For their part, the judges established that, regardless of whether ICE enjoys the tax exemption for IBI or not, the truth is that, under the principles of legal reservation and tax legality, exemptions constitute a legal dispensation from the tax obligation, so it is the law that grants and specifies the conditions and requirements for its granting (beneficiary subjects, terms, among others). It is not possible to interpret that the exemptions granted to a passive subject can be transferred or conveyed to another different subject, because that would violate the principle of legal reservation. Even so, based on the premise that the legislature granted ICE an IBI exemption, it is not possible to understand that this was transferred to the P.T.G. Trust or to the BCR in its capacity as Trustee, as these are not the entities to whom the legislature decided to grant the incentive. In addition, the P.T.G. Trust is created under an autonomous and independent patrimony (patrimonio autónomo) distinct from that of ICE, so it is the former that must answer for the taxable events of the tax obligations it carries out. Law No. 8660, although it refers to the ICE exemption, that rule does not extend in favor of the P.T.G. Trust or its Trustee. Interpreting that the Trustor enjoys a tax exemption would be to extend that benefit in favor of a different patrimony, such as that of the Trust, which would mean granting a tax exemption by analogy and without the existence of a legal rule that permits it, which would violate articles 5 and 6 of the CNPT, which prohibit creating exemptions via interpretation or analogy, as this is a matter exclusive to the law.

IV.- In general terms, the appellant alleges erroneous interpretation of article 4 of the IBI Law, articles 11, 15, 17, 18, 20, and 31 of the CNPT, and article 17 of the Decree-Law Creating ICE. It warns that the judges did not apply the non-subjection that ICE holds regarding the IBI. Furthermore, the Law on the Strengthening and Modernization of Public Entities in the Telecommunications Sector, specifically in its canon 10, indicates the possibility for ICE to constitute trusts for the execution of its purposes, which complements the already highlighted non-subjection, so, in summary, the Trust should not assume the payment of the tax since ICE is not subject to the payment of the IBI. It emphasizes that this Trust was created for the production of Geothermal Energy, which falls within the monopolistic scope of ICE, and therefore the Trust is an instrument for the realization of the powers granted by law, to which its benefits are applicable. It also points out that we are not facing an exemption issue, but rather a non-subjection issue, meaning the person is not contemplated within the assumptions of the taxable event. The appellant is correct for the following reasons: this same Chamber has stated regarding this matter, the following: "Certainly, the Decree-Law Creating ICE establishes tax exemptions. On that basis, in this proceeding and in the appealed ruling, the Regulatory Law on All Existing Exonerations, its Derogation, and its Exceptions was analyzed, whose precept 1 derogates the exemptions, with some exceptions. Mandate 50 Ibidem., modifies article 63 of the CNPT, so that the new text contains limits on the application of exemptions. Likewise, article 52 of the related Law modifies precept 64 of the cited Code, to the effect that the exemption, even when granted in order to certain factual conditions, can be repealed or modified by a later law, without liability of the State. In relation to those provisions, article 62 of the CNPT regulates the conditions and requirements for granting exemptions. The Law on Strengthening and Modernization of Public Entities in the Telecommunications Sector was also considered, whose article 18 indicates that when ICE and its companies act as operators or providers in competitive national markets for telecommunications or electricity services and products, they will be subject to the payment of income and sales taxes. But in other cases, the exemptions granted in the Decree-Law Creating ICE and others conferred by the legal system will remain in force, excluding the traditional basic telephone service from the payment of Income Tax. This normative framework, among other precepts, is intended to establish an exemption regime, on the understanding that it presupposes a tax obligation legally dispensed, as stated in article 60 of the CNPT. However, for this Chamber, the dispute points not to the examination of the exemption regime, but to the subject of tax non-subjection, which stems from the non-existence of the tax obligation nexus, from the fact that ICE cannot be considered a passive subject, and it would not even be possible to deem the existence of a taxable event that imposes the payment required by the defendant municipality. Indeed, the Territorial Tax Law, repealed by the Real Estate Tax Law, provided: 'Article 4. Non-subjections. The real estate owned by: (…) El Instituto Costarricense de Electricidad (…) will not be subject to this tax.' The Real Estate Tax Law, article 4, stipulates: 'Article 4. Real estate not subject to the tax. The following are not subject to this tax: a) The real estate of the State, the municipalities, the autonomous and semi-autonomous institutions that, by special law, enjoy exemption.' Consequently, it is not even possible to assume that, regarding ICE, the taxable event of the Real Estate Tax occurs, when its articles 1 and 2 impose, in favor of the municipalities, a tax on the lands, installations, or fixed or permanent constructions existing there, because the taxable event, according to precept 31 of the CNPT, constitutes the legal prerequisite that defines the tax and originates the obligation. By this virtue, it is also not possible to consider that between the Treasury and that institute there is a tax nexus with an obligation on the latter to pay the aforementioned tax. This is so, because article 11 Ibidem., establishes that relationship upon the verification of the taxable event, which, as analyzed, cannot exist in the case at hand, insofar as the legislator provided for a tax non-subjection. By parity of reasoning, ICE is excluded as a passive subject of the tax, according to article 15 of the referenced normative body, free of the obligation related to the reference tax. If the Real Estate Tax Law, with precedent, as cited, in the Territorial Tax Law, maintained the tax non-subjection, the quality of taxpayer also does not apply to ICE, which is contemplated in article 17 Ibid. of the CNPT, as the person regarding whom the taxable event of the tax obligation is verified. Therefore, it is not responsible for the imposition contained in the following article 18, when it stipulates: 'Obligations. Taxpayers are obliged to pay the taxes and to comply with the formal duties established by this Code or by special rules.' Adding to this normative framework, article 17 of the Decree-Law Creating ICE, on the financial policy of the Institute, which will be to capitalize the net profits it obtains from the sale of electric energy and from any other source it may have, in the financing and execution of the national electrification plans and in the promotion of the industry based on electric energy. In this sense, according to the aforementioned article: 'The Government shall not derive any part of those profits, since the Institute should not be considered as a source generating income for the Treasury, but rather should use all means at its disposal to increase the production of electric energy as a basic industry of the Nation…'. All this, also, with the purpose of ensuring the fulfillment of the purposes and objectives provided for in articles 1 and 2 Ibidem., as well as the autonomy established in its favor in rules 4, 8, and 9, and the disposition of its patrimony in profits in accordance with precepts 16 and 18, all provisions of the same Law, also in accordance with the purposes and objectives stated in articles 1 and 2 of the Law on Strengthening and Modernization of Public Entities in the Telecommunications Sector" (the highlighting does not belong to the original) (see judgments number 00816-2018 of 11 hours on September 12, 2018, Nos. 474-475 and 476-2019 both of May 30, 2019, No. 01849-2019 of 14 hours 25 minutes on August 8, 2019, among others).

V.- In light of the indicated case law, it is clear that ICE holds a non-subjection regarding the payment of the Real Estate Tax debated here. Now, it is necessary to analyze the appropriateness of the collection made by the Municipalidad de Montes de Oro from the Trust. Said Trust for the Development of the Garabito Thermal Plant (Fideicomiso P.T. Garabito) is constituted by the Banco de Costa Rica (BCR) in its capacity as Trustee, and the Instituto Costarricense de Electricidad (ICE) as Trustor and Beneficiary, the purpose of which is the creation of an agile, transparent, and efficient mechanism to design, supply, and install equipment for the Development of the Garabito Thermal Plant. As can be observed, ICE is part of the Trust, whose ultimate goal is the generation of electric energy from thermal energy. Given this, it is necessary to remember that ICE is the entity that holds the exploitation of water forces in the national territory, as well as the exploitation of other renewable energies, such as geothermal, wind, and solar, and it carries this out at cost, meaning the purpose of that non-subjection is so that ICE can sell energy at cost, and adding the IBI to the energy activity increases the cost to the user regarding the sale of that energy. Now, based on that non-subjection, it should be noted that, although the Trust with the Banco Nacional is not contemplated as non-subject to the tax, what the Trust has over the real estate where the electric energy is generated is a right of use, which is located in San Isidro, Montes de Oro, Puntarenas, at Folios Reales No. 601-0547-000 and 601-2408-000 (proven fact number 1 of the contested resolution). That is, the owner of the properties is the Instituto Costarricense de Electricidad, which, as indicated, is not subject to the payment of the tax. This Chamber shares the position of the appellant, who states that the Tribunal failed to apply ICE's non-subjection regarding the tax, as well as the aforementioned Law on Strengthening and Modernization of Public Entities in the Telecommunications Sector. Moreover, see that article 6 of the IBI Law expressly indicates that the passive subjects of the tax will be those owners of unregistered real estate, or those with a title registered in the Real Property Registry. For its part, article 4 of the same legal body establishes the real estate not subject to the tax, among which are the real estate of autonomous institutions, and those that by law enjoy exemption or non-subjection. This Chamber deems that the principle of economic reality (principio de realidad económica) provided for in article 8 of the Code of Tax Rules and Procedures is fully applicable to the specific case, which provides, as relevant: "Article 8.- Interpretation of the rule that regulates the taxable event of the tax obligation. When the rule related to the taxable event refers to situations defined by other legal branches, without expressly referring to or departing from them, the interpreter may assign to it the meaning that best adapts to the reality considered by the law when creating the tax". For all the foregoing, as a non-subjection is established in favor of ICE regarding the payment of the IBI, and as this is the owner of the real estate where the work is carried out and the electrical services are provided, applying the principle of economic reality, the cassation appeal must be granted, and consequently, the complaint is upheld, and resolution number 10-2016 of January 21, 2016, of the Third Section of the Tribunal Contencioso Administrativo, is annulled, which endorsed what was ordered by the Municipalidad de Montes de Oro in official letter No. AM 308-2015 of May 26, 2015, for the collection of the real estate tax against the Fideicomiso P.T. Garabito-ICE-BCR. Likewise, the administrative collection dated March 2, 2016, carried out by the defendant Municipality, is annulled. Due to the manner in which this is resolved, it is unnecessary to address the remaining grievances raised by the appellant.

THEREFORE

The appeal is granted. Consequently, the appealed judgment is vacated. In its stead, ruling on the merits, the defense of lack of right raised by the defendant is rejected, and the complaint filed by Fideicomiso PT Garabito-ICE-BCR against the Municipalidad de Montes de Oro is granted as petitioned. Resolutions number 10-2016 of January 21, 2016, of the Third Section of the Tribunal Contencioso Administrativo, and official letter No. AM 308-2015 of May 26, 2015, of the Municipalidad de Montes de Oro, are annulled. Likewise, the administrative collection dated March 2, 2016, carried out by the defendant Municipality, is annulled.

Payment of both costs is imposed on the defendant party.

Luis Guillermo Rivas Loaiciga Rocío Rojas Morales Damaris Vargas Vásquez Carlos Guillermo Zamora Campos Maria Rosa Castro Garcia Digitally Signed Document -- Verification code --  Telephones: (506) 2295-3658 or 2295-3659, email [email protected] It also points out that the judges err by stating that we are dealing with an exemption, when the correct concept is non-subjection (no sujeción), which drastically changes the case, since non-subjection implies that the subject is not contemplated within the assumptions of the taxable event* (hecho generador)*. Given that ICE is not subject to the payment of the IBI, how could the Trust be? It emphasizes that Article 4 of Law No. 7509 (Ley de Impuesto sobre Bienes Inmuebles) clearly stipulates that the properties of the State, Municipalities, Autonomous and Semi-autonomous Institutions that by law enjoy exemption are not affected by that tax. It insists that this Chamber has repeatedly indicated that non-subjection applies to ICE regarding the IBI, and therefore the Trust cannot be considered a tax obligor. As a **second** objection, erroneous interpretation of Article 20 of the CNPT. It reports that the appealed judgment indicates that the Trustee is an obligor for another's debt (obligado por deuda ajena); however, its application is erroneous. The concept of a tax obligor for another's debt necessarily implies an original debtor or taxpayer to whom the essential elements of the tax apply, but due to legislative considerations and ease of tax collection, a third party is imposed the duty to answer for the tax, which does not occur in the present case, since, as indicated, because ICE is not subject to said tax, the application of the concept of a tax obligor is not possible. **Third** and last ground, erroneous interpretation and application of Articles 6 of Law 7509, 634 of the Commercial Code (Código de Comercio), 366, 367, 368 and 369 of the Civil Code (Código Civil), and 154 of the LGAP. It argues that the judges also affirmed that the taxable event of the tax was configured by the existence of co-ownership in the properties subject to the process, which is incongruent, since the same judgment has as proven facts (numbers 3, 4, 5, and 6) that the Settlor transferred only the right of use. It adds that Article 634 of the Commercial Code is clear in indicating that the object of a trust can be all kinds of goods or rights that are legally within the commerce of persons. Therefore, it is legally possible to transfer only a right of use, the consequences of which are far from the assumptions regulated by Section 6 of Law No. 7509 and what the Court stated. Article 6 of the IBI Law refers to ownership in the strict sense, even under a trustee title, but in full conditions, not in terms of the right of use as in the present case. In summary, it reiterates that ICE only transferred the right of use in favor of the Trust, resulting in a precarious right under Section 154 of the LGAP. ICE is the sole owner of the real property, and the Trust holds only the right of use, not the bare ownership (nuda propiedad)*, so no granting of a property title occurred.

**III.-** For their part, the judges established that, regardless of whether ICE enjoys or not the tax exemption for the IBI, the truth is that, under the principles of legal reserve (reserva de ley) and tax legality, exemptions constitute a legal dispensation from the tax obligation, so it is by law that the conditions and requirements for its granting are conferred and specified (beneficiary subjects, terms, among others). It is not possible to interpret that the exemptions granted to a taxpayer (sujeto pasivo) can be transferred or assigned to another distinct subject, because that would violate the principle of legal reserve. Even so, starting from the premise that the legislator granted ICE an exemption from the IBI, it is not possible to understand that this exemption was transferred to the P.T.G. Trust or to BCR in its capacity as Trustee, as these are not the entities to whom the legislator chose to grant the incentive. In addition to this, the P.T.G. Trust is created under an autonomous and independent patrimony distinct from that of ICE, so it is the former that must answer for the taxable events of the tax obligations it performs. Law No. 8660, although it refers to ICE's exemption, that norm does not extend in favor of the P.T.G. Trust or its Trustee. Interpreting that the Settlor enjoys a tax exemption would be extending that benefit in favor of a different patrimony, such as that of the Trust, which would mean granting a tax exemption by analogy and without the existence of a legal norm that allows it, which would violate Sections 5 and 6 of the CNPT, which prohibit creating exemptions by interpretation or analogy, this being an exclusive matter of law.

**IV.-** In general terms, the appellant alleges erroneous interpretation of Article 4 of the IBI Law, Sections 11, 15, 17, 18, 20, and 31 of the CNPT, and Article 17 of the Decree Law for the Creation of ICE (Decreto de Ley de Creación del ICE). It warns that the judges did not apply the non-subjection that ICE holds regarding the IBI. Furthermore, the Law for the Strengthening and Modernization of Public Entities in the Telecommunications Sector (Ley sobre el Fortalecimiento y Modernización de las Entidades Públicas del Sector Telecomunicaciones), specifically in its canon 10, indicates the possibility for ICE to establish Trusts for the execution of its purposes, which complements the already highlighted non-subjection, so, in summary, the Trust should not assume the payment of the tax since ICE is not subject to the payment of the IBI. It emphasizes that this Trust was created for the production of Geothermal Energy, which falls within ICE’s monopolistic scope, and therefore the Trust is an instrument for carrying out the competencies granted by law, to which its benefits are applicable. It also points out that we are not dealing with an exemption issue, but rather with non-subjection, meaning the subject is not contemplated within the assumptions of the taxable event. **The appellant is correct for the following reasons**: this same Chamber has stated on the matter, the following: *“Certainly, the Decree Law for the Creation of ICE establishes tax exemptions. On that basis, in this process and in the appealed ruling, the Regulatory Law of All Current Exonerations, Its Derogation, and Its Exceptions (Ley Reguladora de Todas las Exoneraciones Vigentes, su Derogatoria y sus Excepciones) was analyzed, whose Precept 1 derogates exemptions, with some exceptions. Mandate 50 Ibidem., modifies Section 63 of the CNPT, so that the new text contains application limits for the exemptions. Likewise, Section 52 of the related Law modifies Precept 64 of the cited Code, to the effect that the exemption, even when granted in order to certain factual conditions, can be derogated or modified by subsequent law, without State liability. In relation to those provisions, Article 62 of the CNPT regulates the conditions and requirements for granting exemptions. Also considered was the Law for the Strengthening and Modernization of Public Entities in the Telecommunications Sector, whose Section 18 states, when ICE and its companies act as operators or providers in competitive national markets for telecommunications or electricity services and products, they will be subject to the payment of income and sales taxes. But in all other cases, the exemptions conferred in the Decree Law for the Creation of ICE and others conferred by the legal system will remain in force, excluding from the payment of Income Tax the basic traditional telephone service. These regulations, among other precepts, are intended to establish a system of exemptions, in the understanding that it presupposes a legally dispensed tax obligation, as stipulated in Article 60 of the CNPT.* However, for this Chamber, the dispute points not to the examination of the exemptions regime, but to the matter of tax non-subjection (no sujeción tributaria), which stems from the non-existence of the tax obligation relationship, meaning that ICE cannot be considered a passive subject (sujeto pasivo) and it would not even be feasible to deem the existence of a taxable event (hecho generador) that imposes the payment required by the defendant municipality. Indeed, the Territorial Tax Law, repealed by the Real Estate Tax Law, provided: "Article 4. Non-subjections. The following properties shall not be subject to this tax: (…) The Instituto Costarricense de Electricidad (ICE) (…)". The Real Estate Tax Law, numeral 4, stipulates: "Article 4. Properties not subject to the tax. The following are not subject to this tax: a) Properties of the State, municipalities, autonomous and semi-autonomous institutions that, by special law, enjoy an exemption". Consequently, it is not even possible to assume that, with respect to ICE, the taxable event of the Real Estate Tax occurs, when its numerals 1 and 2 impose, in favor of the municipalities, a tax on the lands, installations, or fixed or permanent constructions existing there, because the taxable event, according to precept 31 of the CNPT, constitutes the legal precondition that classifies the tax and gives rise to the obligation. By virtue of this, it is also not feasible to consider that a tax relationship exists between the Treasury and that institute with an obligation on the latter to pay the aforementioned tax. This is so, because numeral 11 Ibidem establishes that relationship based on the verification of the taxable event, which, as analyzed, cannot exist in this case, insofar as the legislator provided for a tax non-subjection. By parity of reasoning, ICE is excluded as a passive subject of the tax, pursuant to numeral 15 of the aforementioned regulatory body, free from the obligation pertaining to the tax in question. If the Real Estate Tax Law, preceded, as cited, by the Territorial Tax Law, maintained the tax non-subjection, the status of taxpayer (contribuyente) also does not apply to ICE, which status is contemplated in numeral 17 Ibid. of the CNPT, as the person with respect to whom the taxable event of the tax obligation is verified. Therefore, it is not responsible for the imposition contained in the following article 18, when it establishes: "Obligations. Taxpayers are obliged to pay taxes and to fulfill the formal duties established by this Code or by special norms". Added to this regulatory framework is article 17 of the Decree-Law Creating ICE, regarding the financial policy of the Institute, which shall be to capitalize the net profits obtained from the sale of electrical energy and from any other source it may have, in the financing and execution of the national electrification plans and in the promotion of industry based on electrical energy. In this sense, according to the aforementioned numeral: "The Government shall not derive any part of those profits, since the Institute should not be considered a source producing income for the Treasury, but rather should use all means at its disposal to increase the production of electrical energy as a basic industry of the Nation…". All of this, also, with the purpose of ensuring the fulfillment of the purposes and objectives set forth in articles 1 and 2 Ibidem, as well as the autonomy established in its favor in rules 4, 8 and 9, and the disposition of its assets in profits according to precepts 16 and 18, all provisions of the same Law, likewise in accordance with the purposes and objectives established in articles 1 and 2 of the Law for the Strengthening and Modernization of Public Entities in the Telecommunications Sector" (the highlighting does not belong to the original) (see ruling number 00816-2018 of 11:00 a.m. on September 12, 2018, Nos. 474-475 and 476-2019 both of May 30, 2019, No. 01849-2019 of 2:25 p.m. on August 8, 2019, among others).

V.- In light of the indicated case law, it is clear that ICE holds a non-subjection regarding the payment of the Real Estate Tax debated here. Now, it is necessary to analyze the appropriateness of the collection that the Municipality of Montes de Oro is making from the Trust. Said Trust for the Development of the Garabito Thermal Plant (Fideicomiso para el Desarrollo de la Planta Térmica Garabito, Fideicomiso P.T. Garabito) is constituted by the Banco de Costa Rica (BCR) in its capacity as Trustee, and the Instituto Costarricense de Electricidad (ICE) as Settlor and Beneficiary, whose purpose is the creation of an agile, transparent, and efficient mechanism for designing, supplying, and installing equipment for the Development of the Garabito Thermal Plant. As can be observed, ICE is a party to the Trust whose ultimate goal is the generation of electrical energy from thermal energy. Given this, it is necessary to recall that ICE is the entity that holds the exploitation of water forces in the national territory, as well as the exploitation of other renewable energies, such as geothermal, wind, and solar, and it does so at cost, that is, the purpose of that non-subjection is that ICE can sell energy at cost, and adding the real estate tax (IBI) to the energy activity increases the cost to the user regarding the sale of that energy. However, based on that non-subjection, it is worth noting that, although the Trust with the Banco Nacional is not contemplated as not subject to the tax, what the Trust holds over the real property where the electrical energy is generated is a right of use (derecho de uso), which is located in San Isidro, Montes de Oro, Puntarenas at Real Folios No. 601-0547-000 and 601-2408-000 (proven fact number 1 of the challenged decision). That is, the owner of the properties is the Instituto Costarricense de Electricidad, which, as indicated, is not subject to the payment of the tax. This Chamber shares the appellant's position, who states that the Court disregarded ICE's non-subjection regarding the tax, as well as the already mentioned Law for the Strengthening and Modernization of Public Entities in the Telecommunications Sector.

See also, numeral 6 of the IBI Law expressly states that the taxable persons for the tax shall be those owners of unregistered real estate, or with title registered in the Public Registry of Property. For its part, article 4 of the same legal body establishes the real estate not subject to the tax, among which are the real estate of autonomous institutions, and those that enjoy by law an exemption or non-subjection. This Chamber considers that the principle of economic reality (principio de realidad económica) provided for in article 8 of the Code of Tax Rules and Procedures (Código de Normas y Procedimientos Tributarios) is fully applicable to the specific case, which provides as relevant:

"Article 8.- Interpretation of the norm that regulates the taxable event of the tax obligation. When the norm relating to the taxable event refers to situations defined by other legal branches, without expressly remitting to or departing from them, the interpreter may assign it the meaning that best adapts to the reality considered by the law upon creating the tax." For all the foregoing, upon establishing a non-subjection in favor of the ICE regarding the payment of the IBI, and given that it is the owner of the real estate where the work is performed and electrical services are provided, in application of the principle of economic reality, the cassation appeal must be granted, and consequently the claim is granted and resolution number 10-2016 of January 21, 2016, of the Third Section of the Contentious Administrative Tribunal is annulled, which endorses what was ordered by the Municipality of Montes de Oro in official letter Nro. AM 308-2015 of May 26, 2015, for the collection of the real estate tax against the Fideicomiso P.T. Garabito-ICE-BCR. Likewise, the administrative collection dated March 02, 2016, made by the defendant Municipality is annulled. Due to the manner in which it is resolved, it is unnecessary to refer to the rest of the grievances raised by the cassation appellant.

**POR TANTO** The appeal is granted. Consequently, the appealed judgment is reversed. In its place, ruling on the merits, the defense of lack of right raised by the defendant is rejected, and the claim filed by Fideicomiso PT Garabito-ICE-BCR against the Municipality of Montes de Oro is granted as petitioned. Resolution number 10-2016 of January 21, 2016, of the Third Section of the Contentious Administrative Tribunal is annulled, as is official letter Nro. AM 308-2015 of May 26, 2015, from the Municipality of Montes de Oro. Likewise, the administrative collection dated March 02, 2016, made by the defendant Municipality is annulled.

The payment of both costas is imposed on the respondent party.</span></p><p style="margin-top:0pt; margin-bottom:0pt; font-size:12pt; background-color:#ffffff"><span style="font-size:8pt; vertical-align:sub; -aw-import:ignore">&#xa0;</span></p><p style="margin-top:0pt; margin-bottom:0pt; text-align:center; font-size:12pt; background-color:#ffffff"><span style="font-size:8pt; vertical-align:sub; -aw-import:ignore">&#xa0;</span></p><table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><tr><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; text-align:center; font-size:12pt; background-color:#ffffff"><span style="font-size:8pt; vertical-align:sub; -aw-import:ignore">&#xa0;</span></p></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; text-align:center; font-size:12pt; background-color:#ffffff"><img 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MDipKACiiigAooooA/K74mfsN/Grwn8XPFPxx/Yd/aiuv2evFXxS8Vr4p+LPwh+KXgC1+OH7M/jrxSdDTTbzxofBFj4i+GPxH8K+NtXh05DrGpeFPi3pnh7V9RD6zq/g691i7utVbM8FePP+Cx/gK/1zS/iR8Av2Iv2jLIzwR+G/GPw9+N3xK/ZVVII9wvhqngLxR8Ov2oJHkZjHJHPb+N4VREcGGXII+jP2x/H3xt+CPhDwp8dPhfosvxB8J/CrxTc698b/AIVaPoL6l418dfCO90LULDWbjwDMt9GsPjvwbey6d4s0+0e0ubfxNa6XqfhdY9Nm1qHVtPx/D3/BST9hHxP4AuPiRa/tVfB/TvDVjaXtxqEHizxdp/g3xlY/2aitqFvqPgLxUdG8dWWoW2JrSTSZvCcepTTbUt7Zy6FwDzDxN+0v/wAFNvC2k3GtXH/BOH4Ga9b2jxNPp/hT/goFqOp63LbMqvPcWFlqP7Gui2l19njJZkm1KzRiNvmrnNfht8Sf+CsvhP8AaG/bR/Yv+Kfxz/Yr/aY8M/Av9l/xp+05pKXPhjRvD/xe0PVP2zfD/g/TPDVvBoQ03WNO074keE/hR8Pbn4p+K7Xxf4d0I6v4f8d6Pp+r+GLlrvQtTitP1F8TfE74/f8ABUTWZ/ht+zi/jL4A/sGi4e2+KX7V11a3/hP4wftA6LbuDqfw3/Zr8Ka3pSXvgjwf4ht3bTNa+NXjC2TWYtNM1v4T8BSXFxaeK7H7b+Lv7AXwU+Jf7PPgT9nXwouv/A/Q/g/qfh3xT8DfG3wf1K38M+N/hD468Ly3r2HjLwvfT6fqNpealq0Gp67pvjG38QWur6d410rxZ4oh8R2l9darLeAA8vT/AIKgfsj+OvB/xI074G/FHT/Hfxt8OfC/xR4w8G/BfXLLXvhN438e+JbPw9qF54b8HeHIfid4a8LQXWv+LNehtPDunLp9vfodUuEnW0njilZ/5sf+CDP/AAUC1yx8QXurfFH4pyfEXx9+3D8afD2ufEjxn8SvGcEOp6LB8IfgR8RPFHx68fx6KY7bw34A+HNp4kufA3w4+DttPqGlXuvaNoWp6nJ4ftLPRLuVv2F+Nn/BJf8Aaq/aq8NeCfht+0/+2r8CvGHhfw9rfgqbxJ8Vfhv+xC/wx/a58QaH4RvZJFt/Dvx9vf2j/G+l+AvFl0txJd/8Jb4d+FjWdpqkkV1B4fjt7ZrOb9BdR/4JpfsSa38MtA+Euv8A7Ovw01jwtolr4Esbl7bw/YeD/EXiEfD/AEy40XQ9R8R+Ifh/F4S1LVbqexv9VbVradhp+ujVdX07VrS603UJrdQD87/2if8Agr/8BvFmtW3w0f4afHC6/Y+8dx/H/wCEXxa/aXi8A+L7XQPHOtW3wuuLfwn8P/2atW8B6jeeLtU8U/EDWtVnstL8dX+leG9CsX00JoF5dX+rWmr6H6p/wTT/AGePiL+wd/wTOeTwJ8P/AIt/E34m6zp3jf48eFv2Z/i58U9Etda8ON4pvLrWPCvwE8O+MtH8DR6R4audN8Jf2ZaXaf8ACNXWn3nxCutS1BDpenagY9M/U3WF+Dvwi8BaPaeKLn4ZfDb4ceDRpFr4etvEtz4a8GeC/Dl1osMaaPFpc2rNZaVpD2aQxnTWt5HuLF/Oa3llfY0PzH8Q/wDgph+wd8OdU0zStb/ab8A6/qt7J5lhpPwrTxB8aNYIyrZfTvg1ovj65gjYRiFUurSEbS378ZZGAPDm/wCCzv7El34F0nWPC/ifxz41+KviRNO03Rv2bNI+HHiqH4+S+Pdbj84fDTUvCk9pb6LoPiXSr2C+03xBPfeJ00HQn02e5m13UrM2uo3niq/sCftA/tbWiftgftAeNz8Bf22bbV28R/sxeENNku/iJ8Mv2OvAd6mqaPd/CjxN4UuNS8OaD8Zte+K/gLWb/wAO/tF+I7q10CTVX1htI8BHwfF4f0rUW7bTf2+fhD4p8U+MfGf7MP8AwTu/am/aH8d6Qmq3i/Ffwf8As9fDP4R6X4i8S31rc2cwk8W/Gzxt8LviPZw6tmGxvtVXwrrs0WlbS9veyxMknQ2nxi/4LFfGzw3pN34J/ZG/ZY/ZRfWNRm3a58cf2ivFvxr8ZeGtLgl8qKfV/g/8P/g14A0C71SaNftk+n2vx0NvuIto9RV1F0oB+Xn7SX/BNT9rP4vfADxn4em/4J0fsUeBv2kbrwr4i8NwftJ/sk/tcfEb9lr+1tPufEl7P9s0v4LeEPgNe2kkuu+EbldEfwp49+Injq2/tK6Y6jq2tWRa2k8b+Pnwd+PX7Ov7NHwo8M/tVa98PPjV+3l+1L8Yf2e/gT8Mfh9d/Ezw74O8DfCf9hj9lXxp4Q+O3i7wbafECPwd4T0bQbPxxpvwlLftC/FqLwjpM2t6p450y38K+EEtvCPhbwgf3Sk/Yz/bo+IOt3et/tD/APBTnxboGhJpBgg8Jfsc/AnwD+z5pCyKIDd6nrmo/GrxB+1ZqWom2TzjFLp114e+zO8VwWzGEP4Kf8E6P+Cfnwa/ag/bx8c/FH4wWPxN/aC+Ffh74e/EXx38GF/aI8ZeMfG8v/CsfEHxvvPgb8E/Geou83hXwtJrfxaj/Z/+MXxf1jwlpvha38KS+DvFXgAWkEk8dzcAA+sPEmvfDL4gXOn6j/wUV/4K++KD8WtYszqGk/Av/gnjdatonwg+GEWqWijVNIsr/wAE+DPjV8S/HWpW04eBvE3irxpp1hcJELnTvB2gNIYVxLyb/gi4dY0nQPDv7L37cf7ZnjC10u20SHxBJF+1d491XU3tonklB1D42/FnwJoek3GpSI1zdQ6RaaPpctyq+Xawfu46/pH+H/7PX7P/AMKLk6j8Mfgv8Jvh5qPkCKS/8E/Djwd4Tv50K7A819ouj2F5I7r94vd/NkswyefYvJkYy7m3RsF+V2HlsB12qI0eJmxlXMsuwkMASKAP5f8AWf2PPh38VLy/0H9mr/gjR8X/AITsfD15Jb/F/wCNH7Z/jz9jbxr4e1a/tJLSGfwFefCnUv2krq/vbRbtbjdrE1jpr7Hiv9LvY1+zTfqD/wAEyfgb+3b8F/BXxR8O/tmfFXTfHGhzeKdK/wCFDeGr7xNpvxW+JXw+8HW2kvFq9h46+N+ifDr4J6D8Rhf38llPokf/AApnw9q+jXFhqd7q3iPxMNdtLTQP0+EDbyxMbAgjJ3HHC7Nq7uFULiRSx85tshZNu1racD5mUtxkr8oPHUKWbb6Y3HpnOaABF2Aj1eR+M/xyM/csc/NzzjP3Qq4UPpNw9R+dN8xCCVIcDrsIbHfnBoAfRTVdX5XJHPOCBkducHP4U6gAooooAqPHI8ci7QQ6HHmZLASAh43jVlV9o4x5iggkA8ZPhOp/svfs3a3ql5rmufs+fBDV9a1C5N/qOs6n8KPAN9quoXxIMt5PeXugXVzc3E/kiQyz3DzEuTJIzqGHvzt8jEE8A8rtyPfkhfl6nJHANfAH7RH/AAUV/Zv+AHiRvhnba5q/xs+P92Wh0n9nT4A6RdfEr4x6jqP2mGyW31XTtJ3eGPhnE988SPrXxd8TeAPCsNutw0uvpOLe2uQD7o02w0/TbW1stOgsbSzsII7TTbKzSK1s7a0gVoYYLe2tUjtoooYcxJBBAkcQUIq4UEeU/Gf9pT4Afs56EfEPx0+Mfw9+FumNaXl9Zf8ACY+JtL0jUdXgswHnh8O6HLP/AG14kvY1dEj03QNP1LUbh2SOC1kldUP5xaLpP/BWP9rLw8k3jK9+FX/BNjwPrOj3lv8A2B4euR+0t+0w5OtbLQavf2P/AAhHwm+FWuT6HC90mp+FPGnxnsorq5FvLb4jaVuz0X9jf/gnv+x9ef8AC2/j94u8GeIviHrkupR6j8fv2zfif4Z1LxP4gv8AVrmwa/WKfx3PoPgHS3gmTSYrNPDXh+wuYFjgtVEk5aSYAytZ/wCCpMHxBfVtI/Yy/ZG/al/a21y20e0vLDxVbfD2L9n74PW2r6pL5VjbeI/Gn7Req/DXxiNKBNvcajqfw9+HXxE+z6eZp7Sz1G5SOwmrS+Cv+CvX7QLa1D4x+J37Ln7CfgvUNHsLO20v4Q6V40/a3+K88s0yz6ld2vj3xpYfsy+G/AetQ2xNpaeX4M+JNhb3O+cm8iUJJ6Brf/BWP9gbQLzVfC3g34s6v8ZdY8OabI/9kfszfBb4z/tF6OBDAZIdOtvE/wADfh7458DafcTsiW1vFqfiLTY45GjMr28W908ul/4KOftRePvC8mrfs2f8EpP2yPF8t9eSW3h3xL8Y9d/Zr+B3gW9QttXVtX07xH8e7/4xaLpw3CQrcfCg6oIy+3TGkXyiAd5pX/BJP9l3WddbxZ+0TqPxe/bF8cyXmj6mnir9pL4iahrcNnPokci2sNl4N8CW/gL4dfYYpLiaaK1v/Bd/cnKx3N/dKgZvuLwP8AfgT8PNRXUvh/8ABj4ReCdTt4YoEv8Awh8PvB/h/VFQLhVlu9I0e2vYwpwAzXUxbJYgEmvgW8f/AILN/Es+HooNB/YM/Zd068ihutf1e0+I3xm/aZ8VaWrmNzaQ+B9U+CfwN8MXF/bgyxzeX8STaSS7fJuWjj3yXLn9hz9tTx34nj1j4v8A/BT74o2+gLt/4pz9mf4KeFP2eXlcDaPtep674z+Nck0ZxkqLWP5jkNtPAB+paqwjKl19SVcssTfebcxIJCjP7wkZ4byRyB4F4r/ax/ZW+HurNofj39pT9n3wNrcHmPNoniz4yfDvwzq1uyZifzNM1fxFY3eSd24SQKUOeNwr4usf+CP/AOzLq3izUfGfxp8c/tJ/tKeI9QhMYufjf8bvEV7b2S5ODY2vw5tPhxYxrjpHLbyvjgvzmvoL4Zf8E7P2Ivg+Ls+Bv2ZPhdZS3gK3l14h0AeOby7yfNZ/t3ji78TXyZcEtm6UHgc5oA+Of+Ch/wDwVA/ZB8I/spfGfS/hh+1z8CNU+K/jDwzbfDHwNB4T+JHh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<table style="width:100%; border:none; border-collapse:collapse; background-color:#ffffff"><tr><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; text-align:center; font-size:10.5pt; background-color:#ffffff"><img src="data:image/jpeg;base64,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\" width=\"162\" height=\"74\" alt=\"\" style=\"-aw-left-pos:0pt; -aw-rel-hpos:column; -aw-rel-vpos:paragraph; -aw-top-pos:0pt; -aw-wrap-type:inline\" /></p><p style=\"margin-top:0pt; margin-bottom:0pt; text-align:center; font-size:10.5pt; background-color:#ffffff\"><span style=\"font-family:'Times New Roman'; font-size:7pt; vertical-align:sub\">Carlos Guillermo Zamora Campos</span></p></td><td style=\"padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p style=\"margin-top:0pt; margin-bottom:0pt; text-align:center; font-size:10.5pt; background-color:#ffffff\"><span style=\"font-family:'Times New Roman'; font-size:7pt; vertical-align:sub; -aw-import:ignore\">&#xa0;</span></p></td><td style=\"padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p style=\"margin-top:0pt; margin-bottom:0pt; text-align:center; font-size:10.5pt; background-color:#ffffff\"><img src=\"data:image/jpeg;base64,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\" width=\"162\" height=\"74\" alt=\"\" style=\"-aw-left-pos:0pt; -aw-rel-hpos:column; -aw-rel-vpos:paragraph; -aw-top-pos:0pt; -aw-wrap-type:inline\" /></p><p style=\"margin-top:0pt; margin-bottom:0pt; text-align:center; font-size:10.5pt; background-color:#ffffff\"><span style=\"font-family:'Times New Roman'; font-size:7pt; vertical-align:sub\">Maria Rosa Castro Garcia</span></p></td></tr></table><p style=\"margin-top:0pt; margin-bottom:0pt; text-align:center; font-size:12pt; background-color:#ffffff\"><span style=\"font-size:8pt; vertical-align:sub; -aw-import:ignore\">&#xa0;</span></p><p style=\"margin-top:0pt; margin-bottom:0pt; text-align:center; font-size:12pt; background-color:#ffffff\"><span style=\"font-size:8pt; vertical-align:sub; -aw-import:ignore\">&#xa0;</span></p><p style=\"margin-top:0pt; margin-bottom:0pt; background-color:#ffffff\"><span style=\"font-family:'Times New Roman'; font-size:5.33pt; vertical-align:sub\">Documento Firmado Digitalmente</span></p><p style=\"margin-top:0pt; margin-bottom:0pt; background-color:#ffffff\"><span style=\"font-family:'Times New Roman'; font-size:5.33pt; vertical-align:sub\">-- Código verificador --</span></p><p style=\"margin-top:0pt; margin-bottom:0pt; font-size:14pt; background-color:#ffffff\"><span style=\"font-family:'WASP 39 L'; font-size:9.33pt; vertical-align:sub\"></span></p><p style=\"margin-top:0pt; margin-bottom:0pt; font-size:14pt; background-color:#ffffff\"><span style=\"font-family:TAHOMA; font-size:9.33pt; vertical-align:sub; -aw-import:spaces\">&#xa0;</span><span style=\"font-family:TAHOMA; font-size:9.33pt; vertical-align:sub\">6DGJII4WPJA61 </span></p> The Costa Rican Electricity Institute (Instituto Costarricense de Electricidad, ICE) holds a non-subjection status regarding payment of the real estate tax (impuesto sobre bienes inmuebles) (articles 1, 2, 4, 8, 9, 16, 17 and 18 of the Decree-Law Creating ICE, 18 of the Law for the Strengthening and Modernization of Public Entities in the Telecommunications Sector, 1 of the Regulatory Law on All Existing Exonerations, Their Derogation and Exemptions, 11, 15, 17, 18, 31, 50, 52, 60, 62, 63 and 64 of the Tax Code, 4 of the Land Tax Law, 1, 2 and 4.a of the Real Estate Tax Law).

See resolutions 816-2018, 474-2019, 475-2019, 476-2019 and 1849-2019 of the First Chamber. Regarding the Trust for the Development of the Garabito Thermal Plant, it is constituted by the Banco de Costa Rica (Trustor) and ICE (Trustee), whose purpose is the generation of electrical energy from thermal sources. ICE is the entity that holds the exploitation of water forces in the national territory, as well as the exploitation of other renewable energies, such as geothermal, wind, and solar. The purpose of the non-subjection is so that it can sell the energy at cost; adding said tax to the energy activity increases the cost for the user. Based on this non-subjection, although the Trust with the Bank is not contemplated as non-subject to the tax, the Trust has a right of use over the real estate where the electrical energy is generated, with ICE being its holder, who, it is reiterated, is not subject to the payment of the tax (application of the principle of economic reality of canon 8 of the Tax Code) (vote 267-F-2025).

It considers that this type of trust cannot be framed within the traditional vision stipulated in article 633 of the Commerce Code, as resolved by the Administrative Litigation Court. It emphasizes that this Trust was created for the production of Geothermal Energy, which falls within the monopolistic scope of ICE, and therefore, being a means for carrying out the powers granted by law, the same benefits are applicable to it. It further points out that the judges err in stating that we are facing a matter of exemption, when the correct term is non-subjection, which drastically changes the case, since non-subjection implies that the subject is not contemplated within the assumptions of the taxable event (hecho generador). Given that ICE is not subject to the payment of the real estate tax (IBI), how could the Trust be? It stresses that article 4 of Law No. 7509 (Real Estate Tax Law) clearly provides that the properties of the State, Municipalities, Autonomous and Semi-autonomous Institutions that by law enjoy exemption are not liable for that tax. It insists that this Chamber has repeatedly indicated that non-subjection regarding the IBI applies to ICE, so the Trust cannot be considered a tax obligor. As a second objection, erroneous interpretation of article 20 of the CNPT. It reports that the contested judgment indicates that the Trustee is an obligor for another's debt (obligado por deuda ajena); however, its application is erroneous. The figure of the tax obligor for another's debt necessarily implies an original debtor or taxpayer to whom the essential elements of the tax apply, but for legislative considerations and ease of tax collection, a third party is imposed the duty to be responsible for the tax, which does not occur in the present case, since as indicated, ICE not being subject to said tax, the application of the figure of the tax obligor is not possible. Third and last ground, erroneous interpretation and application of articles 6 of Law 7509, 634 of the Commerce Code, 366, 367, 368 and 369 of the Civil Code, and 154 of the LGAP. It argues that the judges also affirmed that the taxable event (hecho generador) of the tax was constituted by the existence of co-ownership in the farms that are the subject of the process, which incurs in incongruence, since the same judgment has as proven facts (numbers 3, 4, 5 and 6) that the Settlor (Fideicomitente) only transferred the right of use. It adds that article 634 of the Commerce Code is clear in stating that the object of a trust can be any kind of goods or rights legally within the commerce of persons. Therefore, it is legally possible to transfer only a right of use, whose consequences are far from the assumptions regulated by article 6 of Law No. 7509 and what was stated by the Court. Article 6 of the IBI Law refers to ownership in the strict sense, even in the capacity of trustee, but in plenitude of conditions, not in terms of the right of use as in the present case. In summary, it stresses that ICE only transferred the right of use in favor of the Trust, making it a precarious right in accordance with article 154 of the LGAP. ICE is the sole owner of the real estate, and the Trust only holds the right of use, not the bare ownership (nuda propiedad), so there was no granting of title of ownership.

III.- For its part, the judges established that, regardless of whether or not ICE enjoys the tax exemption from the IBI, the truth is that, under the principles of legal reserve and tax legality, exemptions constitute a legal dispensation from the tax obligation, so it is by law that grants and specifies the conditions and requirements for its granting (beneficiary subjects, terms, among others). It is not possible to interpret that the exemptions granted to a taxable person (sujeto pasivo) can be transferred to another different subject, because that would violate the principle of legal reserve. Even so, assuming that the legislator granted ICE an exemption from the IBI, it is not possible to understand that this was transferred to the P.T.G. Trust or to BCR in its capacity as Trustee, these not being the ones to whom the legislator decided to grant the incentive. In addition to this, the P.T.G. Trust was created under an autonomous and independent estate (patrimonio autónomo) separate from that of ICE, so it is the former that must be responsible for the taxable events (hechos generadores) of the tax obligations it performs. Law No. 8660, although it refers to ICE's exemption, that norm does not extend in favor of the P.T.G. Trust or its Trustee. Interpreting that the Settlor (Fideicomitente) enjoys a tax exemption would be to extend to the benefit of a different estate such as that of the Trust, that benefit, which would mean granting a tax exemption by analogy and without the existence of a legal norm that allows it, which would violate articles 5 and 6 of the CNPT, which prohibit creating exemptions by interpretation or analogy, being an exclusive matter of law.

IV.- In general terms, the appellant alleges erroneous interpretation of article 4 of the IBI Law, articles 11, 15, 17, 18, 20 and 31 of the CNPT, and article 17 of the Decree-Law Creating ICE. It warns that the judges did not apply the non-subjection that ICE holds regarding the IBI. Furthermore, the Law for the Strengthening and Modernization of Public Entities of the Telecommunications Sector, specifically in its article 10, indicates the possibility for ICE to constitute Trusts for the execution of its purposes, which complements the non-subjection already highlighted, so, in summary, the Trust should not assume the payment of the tax since ICE is not subject to the payment of the IBI. It emphasizes that this Trust was created for the production of Geothermal Energy, which falls within the monopolistic scope of ICE, so the Trust is an instrument for carrying out the powers granted by law, to which its benefits are applicable. It also points out that we are not facing a matter of exemption, but of non-subjection, so the subject is not contemplated within the assumptions of the taxable event (hecho generador). The appellant is correct for the following reasons: this same Chamber has said on the matter, the following: "Certainly, the Decree-Law Creating ICE establishes tax exemptions. On that basis, in this process and in the appealed ruling, the Regulatory Law of All Current Exonerations, its Derogation and its Exceptions was analyzed, whose precept 1 derogates exemptions, with certain exceptions. Mandate 50 Ibid., modifies article 63 of the CNPT, so that the new text contains limits of application to exemptions. Likewise, article 52 of the related Law modifies precept 64 of the cited Code, regarding that the exemption, even when granted in order to certain factual conditions, can be derogated or modified by subsequent law, without liability of the State. In relation to those provisions, article 62 of the CNPT regulates the conditions and requirements for granting exemptions. The Law for the Strengthening and Modernization of Public Entities of the Telecommunications Sector was also considered, whose article 18 indicates that when ICE and its companies act as operators or providers in competitive national markets of telecommunications or electricity services and products, they will be subject to the payment of income and sales taxes.

But in other cases, the exemptions conferred in the Decree-Law of Creation of ICE and others granted by the legal system will remain in force, excluding traditional basic telephone service from Income Tax payment. This regulation, among other precepts, is intended to establish a regime of exemptions, on the understanding that it presupposes a tax obligation legally waived, as stipulated in Article 60 of the CNPT. However, for this Chamber, the dispute points not to the examination of the exemption regime, but to the matter of tax non-subjection (no sujeción tributaria), which stems from the non-existence of the tax obligation relationship, that ICE cannot be considered a taxable person (sujeto pasivo) and it would not even be feasible to consider the existence of a taxable event (hecho generador) imposing the payment required by the defendant municipality. In effect, the Territorial Tax Law (Ley del Impuesto Territorial), repealed by the Real Property Tax Law (Ley del Impuesto sobre Bienes Inmuebles), provided: “Article 4. Non-subjections. The following real estate shall not be subject to this tax: (…) The Instituto Costarricense de Electricidad (ICE) (…)”. The Real Property Tax Law, numeral 4, stipulates: “Article 4. Real estate not subject to tax. The following are not subject to this tax: a) Real estate of the State, the municipalities, the autonomous and semi-autonomous institutions that, by special law, enjoy exemption”. Consequently, it is not even possible to assume that, regarding ICE, the taxable event (hecho generador) of the Real Property Tax occurs, when its numerals 1 and 2 impose, in favor of the municipalities, a tax on lands, installations, or fixed or permanent constructions existing there, because the taxable event (hecho generador), according to precept 31 of the CNPT, constitutes the legal prerequisite that typifies the tax and originates the obligation. By virtue of this, it is also not possible to consider that there is a tax relationship between the Treasury and said institute with an obligation on the latter to pay the referenced tax. This is so, because numeral 11 Ibid., establishes that relationship upon the verification of the taxable event (hecho generador) which, as analyzed, cannot exist in this case, since the legislator provided for a tax non-subjection (no sujeción tributaria). By parity of reasoning, ICE is excluded as a taxable person (sujeto pasivo) of the tax, pursuant to numeral 15 of the referenced regulatory body, free from the obligation related to the reference tax. If the Real Property Tax Law, with its antecedent, as cited, in the Territorial Tax Law, maintained the tax non-subjection (no sujeción tributaria), the status of taxpayer (contribuyente) also does not apply to ICE, which is contemplated in numeral 17 Ibid. of the CNPT, as the person with respect to whom the taxable event (hecho generador) of the tax obligation is verified. Consequently, it is not responsible for the imposition contained in the following Article 18, when it stipulates: “Obligations. Taxpayers (contribuyentes) are obliged to pay taxes and comply with the formal duties established by this Code or by special rules”. Added to this regulatory framework is Article 17 of the Decree-Law of Creation of ICE, on the Institute's financial policy, which shall be to capitalize the net profits it obtains from the sale of electric energy and from any other source it may have, in the financing and execution of the national electrification plans and in the promotion of industry based on electric energy. In this regard, according to the aforementioned numeral: “The Government shall not derive any part of those profits, as the Institute shall not be considered a source of revenue for the Treasury, but shall use all means at its disposal to increase the production of electric energy as a basic industry of the Nation…”. All this, also, with the purpose of ensuring compliance with the purposes and objectives set forth in Articles 1 and 2 Ibid., as well as the autonomy established in its favor in rules 4, 8, and 9, and the disposition of its assets in profits in accordance with precepts 16 and 18, all provisions of the same Law, consistent also with the purposes and objectives stipulated in Articles 1 and 2 of the Law for the Strengthening and Modernization of Public Entities in the Telecommunications Sector” (the highlighting does not belong to the original) (see judgments number 00816-2018 of 11:00 a.m. on September 12, 2018, Nos. 474-475 and 476-2019 both of May 30, 2019, No. 01849-2019 of 2:25 p.m. on August 8, 2019, among others).

V.- In light of the indicated jurisprudence, it is clear that ICE holds a non-subjection (no sujeción) regarding the payment of the Real Property Tax debated here. Now, it is necessary to analyze the appropriateness of the charge made by the Municipality of Montes de Oro to the Trust. Said Trust for the Development of the Garabito Thermal Plant (Fideicomiso para el Desarrollo de la Planta Térmica Garabito, Fideicomiso P.T. Garabito) is constituted by the Banco de Costa Rica (BCR) in its capacity as Trustee, and the Instituto Costarricense de Electricidad (ICE) as Settlor and Beneficiary, whose purpose is the creation of an agile, transparent, and efficient mechanism to design, supply, and install equipment for the Development of the Garabito Thermal Plant. As can be observed, ICE is a party to the Trust whose ultimate purpose is the generation of electric energy from thermal energy. In view of this, it is necessary to remember that ICE is the entity that holds the exploitation of water forces in the national territory, as well as the exploitation of other renewable energies, such as geothermal, wind, and solar, and the foregoing is carried out at cost, that is, the purpose of that non-subjection (no sujeción) is so that ICE can sell energy at cost, and by adding the Real Property Tax (IBI) to the energy activity, the cost to the user increases regarding the sale of that energy. Now, based on that non-subjection (no sujeción), it should be noted that, although the Trust with the Banco Nacional is not contemplated as not subject to the tax, what the Trust holds over the real estate where the electric energy is generated is a right of use, which is located in San Isidro, Montes de Oro, Puntarenas at Folios Reales No.

601-0547-000 and 601-2408-000 (proven fact number 1 of the challenged resolution). That is, the owner of the properties is the Instituto Costarricense de Electricidad, which, as indicated, is not subject to payment of the tax. This Chamber shares the position of the appellant, who states that the Trial Court disregarded the ICE's non-subjection regarding the tax, as well as the aforementioned Law for the Strengthening and Modernization of Public Entities in the Telecommunications Sector. See also, numeral 6 of the IBI Law expressly indicates that the taxable persons shall be those owners of unregistered real property, or property with a title registered in the Public Property Registry. For its part, article 4 of the same legal body establishes the real property not subject to the tax, among which are the properties of autonomous institutions, and those that by law enjoy exemption or non-subjection. This Chamber considers that the principle of economic reality (principio de realidad económica) provided for in article 8 of the Code of Tax Rules and Procedures fully applies to the specific case, which provides as relevant: *"Article 8.- Interpretation of the rule governing the taxable event. When the rule relating to the taxable event refers to situations defined by other legal branches, without expressly referring to or departing from them, the interpreter may assign it the meaning that best adapts to the reality considered by the law when creating the tax."* Based on all the foregoing, since a non-subjection is established in favor of ICE regarding the payment of the IBI, and since it is the owner of the property where the work is carried out and the electrical services are provided, in application of the principle of economic reality, the appeal in cassation must be granted, and consequently the complaint is upheld and resolution number 10-2016 of January 21, 2016, of the Third Section of the Administrative Litigation Court is annulled, which endorsed the provisions of the Municipality of Montes de Oro in official letter No. AM 308-2015 of May 26, 2015, for the collection of the property tax against the Fideicomiso P.T. Garabito-ICE-BCR. Likewise, the administrative collection dated March 2, 2016, carried out by the defendant Municipality is annulled. Given the manner in which the matter is resolved, it is unnecessary to address the remaining grievances raised by the appellant.

POR TANTO

The appeal is granted. Consequently, the appealed judgment is reversed. In its place, ruling on the merits, the objection of lack of standing raised by the defendant is rejected, and the complaint filed by Fideicomiso PT Garabito-ICE-BCR against the Municipality of Montes de Oro is granted as requested. Resolutions number 10-2016 of January 21, 2016, of the Third Section of the Administrative Litigation Court, and official letter No. AM 308-2015 of May 26, 2015, of the Municipality of Montes de Oro are annulled. Likewise, the administrative collection dated March 2, 2016, carried out by the defendant Municipality is annulled.

The payment of both costs is imposed on the defendant party.</span></p><p style="margin-top:0pt; margin-bottom:0pt; font-size:12pt; background-color:#ffffff"><span style="font-size:8pt; vertical-align:sub; -aw-import:ignore">&#xa0;</span></p><p style="margin-top:0pt; margin-bottom:0pt; text-align:center; font-size:12pt; background-color:#ffffff"><span style="font-size:8pt; vertical-align:sub; -aw-import:ignore">&#xa0;</span></p><table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><tr><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; text-align:center; font-size:12pt; background-color:#ffffff"><span style="font-size:8pt; vertical-align:sub; -aw-import:ignore">&#xa0;</span></p></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:0pt; margin-bottom:0pt; text-align:center; font-size:12pt; background-color:#ffffff"><img 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html <head> <meta http-equiv="content-type" content="text/html; charset=utf-8"> </head> <body><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">File No. </span><span style="font-family:'Times New Roman'">17-000067-1027-CA</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">Status at First Instance: </span><span style="font-family:'Times New Roman'">Final Ruling</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">Filing Date: </span><span style="font-family:'Times New Roman'">01/17/2017</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">Subject Matter: </span><span style="font-family:'Times New Roman'">Ordinary Administrative Procedure</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">Type of Ruling: </span><span style="font-family:'Times New Roman'">Interlocutory Judgment No. 0705-2021</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">Judicial Circuit: </span><span style="font-family:'Times New Roman'">Puntarenas</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">Court: </span><span style="font-family:'Times New Roman'">Civil Court of the First Judicial Circuit of Puntarenas, Civil Treasury Matters</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">Issuing Judge: </span><span style="font-family:'Times New Roman'">Jafet Mayid González Elizondo</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">Filed On: </span><span style="font-family:'Times New Roman'">11/03/2021 at 3:46 p.m.</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">Issued On: </span><span style="font-family:'Times New Roman'">10/22/2021 at 2:30 p.m.</span></p><p style="margin-top:0pt; margin-bottom:0pt; text-align:center; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'">—CLASSIFICATION OF THIS DOCUMENT—</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">Plaintiff(s): </span><span style="font-family:'Times New Roman'">JUAN CARLOS MALAVASI MORA</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">Defendant(s): </span><span style="font-family:'Times New Roman'">THE STATE</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">Type of Document: </span><span style="font-family:'Times New Roman'">Interlocutory Judgment</span></p><p style="margin-top:0pt; margin-bottom:0pt; text-align:center; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'">—END OF CLASSIFICATION—</span></p><p style="margin-top:0pt; margin-bottom:0pt; text-align:center; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">INTERLOCUTORY JUDGMENT NO. 705-2021</span></p><p style="margin-top:0pt; margin-bottom:0pt; text-align:center; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">CIVIL COURT OF THE FIRST JUDICIAL CIRCUIT OF PUNTARENAS, CIVIL TREASURY MATTERS. </span><span style="font-family:'Times New Roman'">At two thirty in the afternoon on the twenty-second day of October, two thousand twenty-one.</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'">A duly admitted </span><span style="font-family:'Times New Roman'; font-weight:bold">ORDINARY ADMINISTRATIVE PROCEDURE</span><span style="font-family:'Times New Roman'">, established by </span><span style="font-family:'Times New Roman'; font-weight:bold">JUAN CARLOS MALAVASI MORA</span><span style="font-family:'Times New Roman'">, [...], resident of [...], of legal age, with identity card number [...], against </span><span style="font-family:'Times New Roman'; font-weight:bold">THE STATE</span><span style="font-family:'Times New Roman'">, represented by the Deputy Attorney General's Office, Procurator Alexander Rodríguez Hoffman, with identity card number 4-0124-0682, office located in San José, in the Courts of Justice of the Second Judicial Circuit, Goicoechea, Guadalupe, Barrio Tournón, diagonal to the old Banco Crédito Agrícola. The process is being conducted with the procedural assistance of the lawyer Juan Luis León Blanco, who is a lawyer.</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">CONSIDERING</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">I.</span><span style="font-family:'Times New Roman'"> On January 17, 2017, </span><span style="font-family:'Times New Roman'; font-weight:bold">JUAN CARLOS MALAVASI MORA</span><span style="font-family:'Times New Roman'"> filed a claim for damages against </span><span style="font-family:'Times New Roman'; font-weight:bold">THE STATE</span><span style="font-family:'Times New Roman'">, requesting that the following be declared in a final ruling: "a) The actions and omissions of the defendant derived from the withdrawal of an administrative act that created individual and subjective rights for the undersigned, through the Declaratory of the Public Interest of the project presented by the company INNOVATIVE SOLUTIONS, S.A, constitute an abnormal functioning of the Public Administration, attributable to the STATE. b) The abnormal functioning of the Public Administration generated a direct, real, and effective damage, and a loss of profit to the commercial company INNOVATIVE SOLUTIONS, S.A. c) The STATE must compensate, for the benefit of the commercial company INNOVATIVE SOLUTIONS, S.A., represented by me, the damages caused, fully and to the extent claimed in this lawsuit, as a result of the abnormal functioning of the Public Administration declared in this process. d) The defendant STATE must pay both costs of this process to this party". (sic of the claim).</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">II.</span><span style="font-family:'Times New Roman'"> A preliminary hearing was held on September 22, 2020, where among other agreements, it was established to rule on the preliminary defense of lack of active standing, which was opposed by the defendant State through its Attorney. The preliminary defense was raised under the argument that neither at the administrative venue nor at the judicial venue has the plaintiff accredited the representation of the company INNOVATIVE SOLUTIONS S.A., who would be the damaged party. The State opposed the ratification of the plaintiff JUAN CARLOS MALAVASI MORA as the legitimate representative of INNOVATIVE SOLUTIONS S.A., arguing the failure to prove said representation. The parties were granted the opportunity to express themselves in this regard and a deadline was set to resolve as appropriate. The plaintiff, represented by his attorney, requests the rejection of the defense because he maintains that he has indeed demonstrated the representation of the company, and in the event of any doubt, he requests the evidence of the judicial inspection and the report from the National Registry be admitted.</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">III.</span><span style="font-family:'Times New Roman'"> The action filed by Juan Carlos Malavasi Mora against the State is based on the claim for damages derived from the alleged abnormal functioning of the Public Administration, caused by the withdrawal of an administrative act that, in his opinion, created subjective and individual rights for the company INNOVATIVE SOLUTIONS S.A. The act that is considered to have generated the damage corresponds to the declaration of public interest for the execution of a project, issued by the Executive Branch through the Ministry of Environment and Energy (Ministerio de Ambiente y Energía, MINAE), which was later annulled in the administrative venue. The plaintiff states that the withdrawal of the administrative act caused the paralyzation of the project and the consequent loss of the investment made. He claims that he filed the corresponding administrative claim with the General Comptroller of the Republic on July 15, 2016, which was rejected, thereby exhausting the administrative remedy. What is vital to resolve here is the preliminary defense filed by the State regarding the lack of active standing of the plaintiff Juan Carlos Malavasi Mora, as the representative of the company INNOVATIVE SOLUTIONS S.A., and the corporate name in the claim for damages. This judicial office resolves the preliminary defense of lack of active standing of the plaintiff. Let it be clear that <b>the burden of proving the active standing obviously fell on the part of the plaintiff</b> who filed this claim for damages against the State. Article 3, subparagraph b, of the Civil Procedure Code, regarding good faith, establishes the duty of the parties to behave in the proceedings with probity, and to not use the process or procedural acts to achieve illicit purposes or effects, or to bring about procedural fraud. The active standing of the plaintiff to act on behalf of a company must be clearly demonstrated before the process is initiated, and not be subject to subsequent events. In this case, the facts on which the claim is based refer to the rights of the company INNOVATIVE SOLUTIONS S.A., not to rights strictly personal to the plaintiff in his individual capacity. That is to say, the damages claimed derive from acts related to a company. Thus, whoever files the claim on behalf of that company must prove their legal standing to do so. The legal representation of a commercial company is accredited through a certification issued by the National Registry, or by a notarized certification of the minutes of the shareholders' meeting or the Board of Directors where the appointment of the representative with sufficient powers to act in judicial proceedings is recorded. The file contains a simple photocopy, without certification, of a certification issued by the National Registry regarding the company INNOVATIVE SOLUTIONS S.A., with identity card number 3-101-443139 (see image of the document). The identity card provided for the plaintiff is number [...]. This document, in addition to being in simple copy without being duly certified, does not show that the plaintiff has the legal representation of the company. Nor is there any power of attorney, certification of a shareholders' meeting, or any other suitable document that proves that the plaintiff has the authority to file the claim on behalf of INNOVATIVE SOLUTIONS S.A. The burden of proof was on the plaintiff to demonstrate his standing to sue. The State opposed and filed the defense of lack of active standing. The plaintiff has had ample opportunity to prove his standing, and has not done so. Under this logic, and after analyzing the evidence provided, the active standing of the plaintiff in the capacity in which it is attempted to be accredited to file the claim on behalf of the company INNOVATIVE SOLUTIONS S.A. cannot be verified. This point is resolved without the need for further evidence. No dilatory evidence is required because the plaintiff has had the opportunity throughout the process to prove his standing, and has not provided sufficient and suitable evidence to support it. Holding new evidentiary hearings in this regard when the plaintiff has not satisfied the initial obligation to prove his standing would constitute a violation of the principle of procedural economy. Consequently, the preliminary defense of lack of active standing raised by the defendant State is upheld. It is noted that this is a ruling that puts an end to the process for the co-defendants, the State, and the plaintiff, Juan Carlos Malavasi Mora. This means, the claim is rejected due to the lack of active standing without ruling on the issue of damages, as a result of the upholding of the defense raised by the State.</span><span style="font-family:'Times New Roman'; font-weight:bold">IV.</span><span style="font-family:'Times New Roman'"> With the evidence provided, the lack of active standing of the plaintiff to file this claim on behalf of the company INNOVATIVE SOLUTIONS S.A. is clearly demonstrated, therefore the preliminary defense must be upheld as follows.</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">THEREFORE</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'">Based on the foregoing, cited articles, and on the merits of the proceedings, this court </span><span style="font-family:'Times New Roman'; font-weight:bold">RESOLVES:</span><span style="font-family:'Times New Roman'"> The preliminary defense of </span><span style="font-family:'Times New Roman'; font-weight:bold">LACK OF ACTIVE STANDING</span><span style="font-family:'Times New Roman'"> raised by the defendant STATE is UPHELD. Consequently, the claim filed by JUAN CARLOS MALAVASI MORA against the STATE is REJECTED in all its extremes. The plaintiff is ordered to pay the costs of this proceeding.</span></p><p style="margin-top:0pt; margin-bottom:0pt; background-color:#ffffff; font-size:12pt"><span style="font-family:'Times New Roman'; font-weight:bold">NOTIFÍQUESE.</span></p><table cellspacing=\"0\" cellpadding=\"0\" style=\"width:448.05pt; border-collapse:collapse; border-color:inherit\"><tr><td style=\"padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p style=\"margin-top:0pt; margin-bottom:0pt; text-align:center; font-size:10.5pt; background-color:#ffffff\"><img 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20200004000463-7568070-1.rtf  Res. Nº 000267-S1-2025 SALA PRIMERA DE LA CORTE SUPREMA DE JUSTICIA. San José, a las nueve horas veintiuno minutos del veintisiete de febrero de dos mil veinticinco .

En el proceso de conocimiento interpuesto por FIDEICOMISO PT GARABITO-ICE-BCR (FIDEICOMISO), representado por Carlos Andrés Arguedas Vargas, en contra de la MUNICIPALIDAD DE MONTES DE ORO, representada por Luis Alberto Villalobos Artavia, Sadaly Valverde Camaremo y Emmanuel Madrigal Román, se conoce el recurso de casación interpuesto por la parte actora en contra de la resolución Núm. 30-2020-VI de las 13 horas con 40 minutos del 13 de marzo de 2020, dictada por el Tribunal Contencioso Administrativo y Civil de Hacienda, Sección Sexta.

Redacta la magistrada Rojas Morales.

CONSIDERANDO

I.- La parte actora interpuso proceso de conocimiento en contra de la Municipalidad de Montes de Oro ante el Tribunal Contencioso Administrativo y Civil de Hacienda, con la finalidad de que se declare la disconformidad con el ordenamiento jurídico del oficio Nro. AM 308-2015 del 26 de mayo del 2015 emitido por la Municipalidad de Montes de Oro, concerniente al cobro del impuesto de bienes inmuebles en contra del Fideicomiso, así como la resolución Núm. 10-2016 del 21 de enero de 2016 de la Sección Tercera del Tribunal Contencioso Administrativo, la cual confirmó la potestad Municipal para el cobro del impuesto al accionante. Además, pretendió la nulidad absoluta del cobro administrativo de fecha 02 de marzo de 2016, y se disponga que la Municipalidad de Montes de Oro no cuenta con la potestad administrativa de cobrar el impuesto de bienes inmuebles al Fideicomiso. Igualmente pidió se ordene a la Municipalidad abstenerse de efectuar cualquier actividad formal o material relacionada con el cobro administrativo señalado, y se imponga al Ente Territorial al pago de ambas costas del proceso. Por su parte, el demandado contestó de forma negativa la demanda, y opuso la excepción de falta de derecho. El Tribunal integrado por los jueces Cynthia Abarca Gómez, José Roberto Garita Navarro y Daniel Aguilar Méndez, mediante resolución Núm. 30-2020-VI de las 13 horas con 40 minutos del 13 de marzo de 2020, acogieron la excepción de falta de derecho, y declararon sin lugar la demanda. Inconforme, la parte demandante formula recurso de casación, el cual fue admitido por esta Sala.

II.- El casacionista alega tres motivos de casación por violación a normas sustantivas. El primero de ellos, aduce, errónea interpretación e inaplicación de la norma (artículo 4 de la Ley del Impuesto de Bienes Inmuebles -IBI-, numerales 11,15,17,18,20 y 31 del Código de Normas y Procedimientos Tributarios -CNPT-, canon 17 del Decreto de Ley de Creación del ICE y 4 de la Ley Nro. 7509). A su criterio, el Tribunal desaplicó la no sujeción del ICE en cuanto al impuesto de bienes inmuebles. Estima, los juzgadores desconocieron la Ley Nro. 8660 (Fortalecimiento y Modernización de las Entidades Públicas del Sector Telecomunicaciones), artículo 10, el cual establece la posibilidad del ICE de constituir Fideicomisos para la ejecución de sus fines, a los cuales se les traslada la no sujeción en virtud del cumplimiento de sus fines públicos. Ante ello, al no estar el ICE sujeto al pago del IBI, el Fideicomiso no debe asumir el pago del tributo. Señala haber acercado al proceso el Oficio DGT-259-2013 del 03 de abril de 2013 de la Dirección General de Tributación, el cual señala que el Fideicomiso para el Desarrollo de Obra Pública, debe ser analizado como un mecanismo para la consecución de los fines públicos del ICE. Igual sucedió con el Fideicomiso Inmobiliario del Poder Judicial en el año 2015, el cual se entendió como instrumento para alcanzar los objetivos de ese Órgano Púbico. Considera que este tipo de Fideicomisos no pueden enmarcarse dentro de la tradicional visión estipulada en el numeral 633 del Código de Comercio, tal y como lo resuelve el Tribunal Contencioso Administrativo. Enfatiza que este Fideicomiso fue creado para la producción de Energía Geotérmica, lo cual se encuentra dentro del ámbito monopolístico del ICE, por lo cual, al ser un medio para la realización de las competencias otorgadas por ley, le son aplicables los mismos beneficios. Apunta, además, los juzgadores yerran al señalar que nos encontramos ante un tema de exención, cuando lo correcto es no sujeción, lo cual cambia drásticamente el caso, pues la no sujeción implica que el sujeto no esté contemplado dentro de los supuestos del hecho generador. Siendo que el ICE no está sujeto al pago del IBI, ¿cómo lo estaría el Fideicomiso? Recalca, el artículo 4 de la Ley Nro. 7509 (Ley de Impuesto sobre Bienes Inmuebles), claramente dispone que no están afectos a ese impuesto, los inmuebles del Estado, Municipalidades, Instituciones Autónomas y Semiautónomas que por ley gozan de exención. Insiste, esta Sala ha señalado reiteradamente que al ICE le aplica la no sujeción en cuanto al IBI, por lo que no se puede considerar al Fideicomiso como obligado tributario. Como segundo reparo, errónea interpretación del artículo 20 del CNPT. Informa, la sentencia impugnada señala que el Fiduciario es un obligado por deuda ajena, sin embargo, su aplicación es errónea. La figura del obligado tributario por deuda ajena implica necesariamente un deudor originario o contribuyente a quienes les aplica los elementos esenciales del tributo, pero por consideraciones legislativas y facilidad en el cobro del tributo, se le impone a un tercero el deber de responder por el tributo, lo cual no se da en el presente caso, pues como se indicó, al no estar sujeto el ICE a dicho tributo, no es posible la aplicación de la figura del obligado tributario. Tercer y último motivo, errónea interpretación y aplicación de los artículos 6 de la Ley 7509, 634 del Código de Comercio, 366, 367, 368 y 369 del Código Civil, y 154 de la LGAP. Discute, los juzgadores también afirmaron que el hecho generador del tributo se configuró por la existencia de copropiedad en las fincas objeto del proceso, lo cual incurre en incongruencia, pues la misma sentencia tiene como hechos probados (número 3,4,5 y 6) que el Fideicomitente transmitió únicamente el derecho de uso. Agrega, el artículo 634 del Código de Comercio es claro al señalar que el objeto de un fideicomiso puede ser toda clase de bienes o derechos que legalmente estén dentro del comercio de las personas. Por lo anterior, es jurídicamente posible transmitir únicamente un derecho de uso, cuyas consecuencias distan de los supuestos regulados por el numeral 6 de la Ley Nro. 7509 y lo manifestado por el Tribunal. El artículo 6 de la Ley del IBI hace referencia a la propiedad en sentido estricto, incluso a título de fiduciario, pero en plenitud de condiciones, no en los términos al derecho de uso como en el presente caso. En síntesis, recalca, el ICE únicamente trasladó el derecho de uso a favor del Fideicomiso, por lo que resulta un derecho precario conforme al numeral 154 de la LGAP. El ICE es el único propietario del bien inmueble, y el Fideicomiso ostenta únicamente el derecho de uso, no así la nuda propiedad, por lo que no existió otorgamiento de título de propiedad.

III.- Por su parte, los juzgadores establecieron que, independientemente si el ICE disfruta o no de la exención tributaria al IBI, lo cierto es que, bajo los principios de reserva de ley y legalidad tributaria, las exenciones constituyen una dispensa legal de la obligación tributaria, por lo que es por ley la que otorga y especifica las condiciones y requisitos para su otorgamiento (sujetos beneficiarios, plazos, entre otros). No es posible interpretar que las exenciones otorgadas a un sujeto pasivo, pueda trasladarlas o transferirlas a otro sujeto distinto, porque ello atentaría contra el principio de reserva de ley. Aun así, partiendo que el legislador le concedió al ICE una exención del IBI, no es posible entender que esta se trasladó al Fideicomiso P.T.G. o al BCR en su condición de Fiduciario, no siendo estos a quienes el legislador dispuso conceder el incentivo. Aunado a ello, el Fideicomiso P.T.G. se crea bajo un patrimonio autónomo e independiente distinto al del ICE, de modo que es el primero quien debe responder por los hechos generadores de las obligaciones tributarias que realice. La Ley Nro. 8660, si bien hace referencia a la exención del ICE, esa norma no alcanza a favor del Fideicomiso P.T.G. o su Fiduciario. Interpretar que el Fideicomitente goza de una exención tributaria, sería extender a favor de un patrimonio distinto como lo es el del Fideicomiso, ese beneficio, lo que supondría otorgar una exención tributaria por analogía y sin la existencia de una norma legal que lo permita, lo cual violentaría los numerales 5 y 6 del CNPT, los cuales prohíben crear exenciones vía interpretativa o analógica, siendo materia exclusiva de ley.

IV.- En términos generales, el casacionista alega errónea interpretación del artículo 4 de la Ley del IBI, numerales 11,15,17,18,20 y 31 del CNPT, y artículo 17 del Decreto de Ley de Creación del ICE. Advierte que los juzgadores no aplicaron la no sujeción que ostenta el ICE en cuanto al IBI. Además, la Ley sobre el Fortalecimiento y Modernización de las Entidades Públicas del Sector Telecomunicaciones, específicamente en su canon 10, señala la posibilidad del ICE de constituir Fideicomisos para la ejecución de sus fines, lo cual complementa la no sujeción ya destacada, por lo que, en resumen, el Fideicomiso no debe asumir el pago del tributo ya que el ICE no está sujeto al pago del IBI. Enfatiza que ese Fideicomiso fue creado para la producción de Energía Geotérmica, lo cual se encuentra dentro del ámbito monopolístico del ICE, por lo cual el Fideicomiso es un instrumento para la realización de las competencias otorgadas por ley, al cual le son aplicable sus beneficios. Apunta también, no nos encontramos ante un tema de exención, sino de no sujeción, por lo que el sujeto no está contemplado dentro de los supuestos del hecho generador. Lleva razón el casacionista por las siguientes razones: esta misma Sala ha dicho en cuanto al tema, lo siguiente: “Ciertamente, el Decreto-Ley de Creación del ICE establece exenciones tributarias. Con esa base, en este proceso y en el fallo recurrido, se analizó la Ley Reguladora de Todas las Exoneraciones Vigentes, su Derogatoria y sus Excepciones, cuyo precepto 1 deroga las exenciones, con algunas salvedades. El mandato 50 Ibidem., modifica el artículo 63 del CNPT, para que el nuevo texto contenga límites de aplicación a las exenciones. Asimismo, el numeral 52 de la relacionada Ley modifica el precepto 64 del citado Código, en punto a que la exención, aun cuando fuera concedida en orden a determinadas condiciones de hecho, puede ser derogada o modificada por ley posterior, sin responsabilidad del Estado. En relación con esas disposiciones, el artículo 62 del CNPT regula las condiciones y los requisitos para conceder exenciones. También se consideró la Ley de Fortalecimiento y Modernización de las Entidades Públicas del Sector Telecomunicaciones, cuyo numeral 18 señala, cuando el ICE y sus empresas actúen como operadores o proveedores en mercados nacionales competitivos de servicios y productos de telecomunicaciones o de electricidad, estarán sujetos al pago de los impuestos sobre la renta y de ventas. Pero en los demás casos, se mantendrán vigentes las exenciones conferidas en el Decreto-Ley de Creación del ICE y otras que le confiera el ordenamiento jurídico, excluyendo del pago del Impuesto sobre la Renta el servicio telefónico básico tradicional. Esta normativa, entre otros preceptos, se destina a establecer un régimen de exenciones, en el entendido de que presupone una obligación tributaria dispensada legalmente, como lo estatuye el artículo 60 del CNPT. Sin embargo, para esta Sala, la contienda apunta no al examen del régimen de exenciones, sino a la temática de la no sujeción tributaria, que parte de la inexistencia del vínculo obligacional tributario, de que el ICE no puede ser considerado sujeto pasivo y ni siquiera sería dable estimar la existencia de un hecho generador que le imponga el pago requerido por el ayuntamiento demandado. En efecto, la Ley del Impuesto Territorial, derogada mediante Ley del Impuesto sobre Bienes Inmuebles, disponía:” Artículo 4. No sujeciones. No estarán afectos a este impuesto, los inmuebles propiedad de: (…) El Instituto Costarricense de Electricidad (…)”. La Ley del Impuesto sobre Bienes Inmuebles, numeral 4, estipula: “Artículo 4. Inmuebles no afectos al impuesto. No están afectos a este impuesto: a) Los inmuebles del Estado, las municipalidades, las instituciones autónomas y semiautónomas que, por ley especial, gocen de exención”. En consecuencia, no cabe siquiera asumir que, respecto al ICE, se produzca el hecho generador del Impuesto sobre Bienes Inmuebles, cuando en su numerales 1 y 2 imponen, a favor de los ayuntamientos, un impuesto sobre los terrenos, instalaciones o construcciones fijas o permanentes existentes allí, porque el hecho generador, según el precepto 31 del CNPT, constituye el presupuesto legal que tipifica el tributo y origina la obligación. En esta virtud, tampoco es dable considerar que entre el Fisco y ese instituto medie un vínculo tributario con obligación a cargo de éste de pagar el referido tributo. Es así, por cuanto el numeral 11 Ibidem., entabla esa relación a partir de la verificación del hecho generador que, como se analizó, no puede existir en la especie, en tanto el legislador dispuso una no sujeción tributaria. Por paridad de razón, el ICE está excluido como sujeto pasivo del tributo, a tenor del numeral 15 del referido cuerpo normativo, libre de la obligación atinente al impuesto de referencia. Si la Ley del Impuesto sobre Bienes Inmuebles, con antecedente, conforme quedó citado, en la Ley del Impuesto Territorial, mantuvo la no sujeción tributaria, tampoco aplica para el ICE la calidad de contribuyente, la cual está contemplada en el numeral 17 Ibid. del CNPT, como la persona respecto a la cual se verifica el hecho generador de la obligación tributaria. Por consiguiente, no tiene a su cargo la imposición contenida en el artículo 18 siguiente, cuando estatuye: “Obligaciones. Los contribuyentes están obligados al pago de los tributos y al cumplimiento de los deberes formales establecidos por el presente Código o por normas especiales”. Se aúna a este marco normativo, el artículo 17 del Decreto-Ley de Creación del ICE, sobre la política financiera del Instituto, que será la de capitalizar las utilidades netas que obtenga de la venta de energía eléctrica y de cualquier otra fuente que las tuviere, en la financiación y ejecución de los planes nacionales de electrificación y en el impulso de la industria a base de la energía eléctrica. En este sentido, conforme al susodicho numeral: “El Gobierno no derivará ninguna parte de esas utilidades, pues el Instituto no deberá ser considerado como una fuente productora de ingresos para el Fisco, sino que deberá usar todos los medios a su disposición para incrementar la producción de energía eléctrica como industria básica de la Nación…”. Todo ello, también, con el propósito de asegurar el cumplimiento de los fines y objetivos previstos en los artículos 1 y 2 Ibidem., lo mismo que la autonomía establecida a su favor en las normas 4, 8 y 9, y la disposición de su patrimonio en utilidades conforme a los preceptos 16 y 18, disposiciones, todas, de la misma Ley, de consuno también con los propósitos y objetivos estatuidos en los artículos 1 y 2 de la Ley de Fortalecimiento y Modernización de las Entidades Públicas del Sector Telecomunicaciones” (lo resaltado no pertenece a su original) (véase las sentencias número 00816-2018 de las 11 horas del 12 de Setiembre del 2018, Nro. 474-475 y 476-2019 ambas del 30 de mayo del 2019, Núm. 01849-2019 de las 14 horas con 25 minutos del 08 de Agosto del 2019, entre otras).

V.- A la luz de la jurisprudencia señalada, es claro que el ICE ostenta una no sujeción en cuanto al pago del Impuesto sobre Bienes Inmuebles acá debatido. Ahora, resulta necesario analizar la procedencia del cobro que realiza la Municipalidad de Montes de Oro al Fideicomiso. Dicho Fideicomiso para el Desarrollo de la Planta Térmica Garabito (Fideicomiso P.T. Garabito) se encuentra constituido por el Banco de Costa Rica (BCR) en su condición de Fiduciario, y el Instituto Costarricense de Electricidad (ICE) como Fideicomitente y Fideicomisario, el cual tiene como finalidad la creación de un mecanismo ágil, transparente y eficiente para diseñar, suministrar e instalar equipos para el Desarrollo de la Planta Térmica Garabito. Como se logra observar, el ICE es parte del Fideicomiso el cual tiene como fin último la generación de energía eléctrica a partir de energía térmica. Ante ello, es necesario recordar que el ICE es quien ostenta la explotación de las fuerzas de las aguas en el territorio nacional, así como la explotación de otras energías renovables, como la geotérmica, la eólica y la solar, y lo anterior lo realiza a costo, es decir, la finalidad de esa no sujeción, es que el ICE pueda vender la energía a costo, y al agregar el IBI a la actividad energética, aumenta el costo para el usuario en cuanto a la venta de esa energía. Ahora bien, con base en esa no sujeción, cabe señalar que, si bien el Fideicomiso con el Banco Nacional no está contemplado como no sujeto al tributo, el Fideicomiso lo que tiene sobre el bien inmueble donde se genera la energía eléctrica, es un derecho de uso, el cual se ubica en San Isidro, Montes de Oro, Puntarenas a Folios Reales Nro. 601-0547-000 y 601-2408-000 (hecho probado número 1 de la resolución impugnada). Es decir, el titular de los bienes es el Instituto Costarricense de Electricidad, quien, como se indicó, no se encuentra sujeto al pago del impuesto. Comparte esta Cámara la posición del recurrente quien manifiesta que el Tribunal desaplicó la no sujeción del ICE en cuanto al impuesto, así como la Ley de Fortalecimiento y Modernización de las Entidades Públicas del Sector de Telecomunicaciones ya mencionado. Véase, además, el numeral 6 de la Ley del IBI, expresamente señala que los sujetos pasivos del impuesto serán aquellos propietarios de bienes inmuebles no inscritos, o bien con título inscrito en el Registro Público de la Propiedad. Por su parte, el artículo 4 del mismo cuerpo legal, establece los bienes inmuebles no afectos al impuesto, dentro de los cuales se encuentran los inmuebles de las instituciones autónomas, y aquellas que gocen por ley de exención o no sujeción. Esta Sala estima que el caso concreto resulta de plena aplicación el principio de realidad económica prevista en el artículo 8 del Código de Normas y Procedimientos Tributarios, que dispone en lo de interés: “Artículo 8.- Interpretación de la norma que regula el hecho generador de la obligación tributaria. Cuando la norma relativa al hecho generador se refiera a situaciones definidas por otras ramas jurídicas, sin remitirse ni apartarse expresamente de ellas, el intérprete puede asignarle el significado que más se adapte a la realidad considerada por la ley al crear el tributo”. Por todo lo anterior, al establecerse una no sujeción a favor del ICE en cuanto al pago del IBI, y al ser este el propietario del inmueble donde se realiza la obra y brindan los servicios eléctricos, en aplicación del principio de realidad económica, debe acogerse el recurso de casación, y en consecuencia se acoge la demanda y se anula la resolución número 10-2016 del 21 de enero de 2016 de la Sección Tercera del Tribunal Contencioso Administrativo, la cual avala lo dispuesto por la Municipalidad de Montes de Oro en oficio Nro. AM 308-2015 del 26 de mayo del 2015 para el cobro del impuesto de bienes inmuebles en contra del Fideicomiso P.T. Garabito-ICE-BCR. De igual manera, se anula el cobro administrativo de fecha 02 de marzo de 2016 realizado por la Municipalidad demandada. Por la forma en que se resuelve, resulta innecesario referirse al resto de agravios planteados por el casacionista.

POR TANTO

Se declara con lugar el recurso. En consecuencia, se casa la sentencia recurrida. En su lugar, fallando por el fondo, se rechaza la excepción de falta de derecho opuesto por la demandada, y se declara con lugar la demanda planteada por Fideicomiso PT Garabito-ICE-BCR en contra de la Municipalidad de Montes de Oro conforme lo peticionado. Se anulan las resoluciones número 10-2016 del 21 de enero de 2016 de la Sección Tercera del Tribunal Contencioso Administrativo, el oficio Nro. AM 308-2015 del 26 de mayo del 2015 de la Municipalidad de Montes de Oro. De igual manera, se anula el cobro administrativo de fecha 02 de marzo de 2016 realizado por la Municipalidad demandada. Se impone el pago de ambas costas a cargo de la parte accionada.

Luis Guillermo Rivas Loaiciga Rocío Rojas Morales Damaris Vargas Vásquez Carlos Guillermo Zamora Campos Maria Rosa Castro Garcia Documento Firmado Digitalmente -- Código verificador -- 