Moció presentada a la Comissió d'Ens Locals del Senat
EXPOSICIÓ DE MOTIUS
L’article 12 de la Llei 6/1972, de 10 de maig, de construcció, conservació i explotació d’autopistes en rčgim de peatge, estableix una “reducció de fins el 95% de la base imposable de la Contribució Territorial Urbana (Avui Impost de Bens immobles de naturalesa Urbana) que recaigui sobre l’aprofitament dels terrenys destinats a l’autopista de peatge”. Aquesta disposició ha representat un greuge tal pels ajuntaments afectats que els propis Pressupostos Generals de l’ Etat per l’any 1999 obligaven al Govern a estudiar la compensació als ajuntaments afectats per la bonificació i els del 2001 l’obligava a dotar-se del crčdit suficient amb la finalitat de compensar aquestes bonificacions i a dictar les normes necessŕries per l’establiment del procediment a seguir en tots els casos per a la compensació, a favor dels municipis, dels deutes tributaris efectivament condonats i de les exempcions legalment concedides.
Per altra banda, l’article 9.2 del Real Decret 2/2004, de 5 de març, pel que s’aprova el text refós de la Llei reguladora de les Hisendes Locals estableix la compensació de les quantitats que els ens locals van deixar d’ingressar a causa de les bonificacions i exempcions atorgades per l’Estat sobre tributs locals.
Malgrat aixň, no consta que s’hagi fet efectiva aquesta compensació i el greu perjudici que aquesta situació causa a les finances dels nombrosos ajunta,ments afectats.
És per tot aixň que, el Grup Parlamentari Entesa Catalana de Progrés presenta la següent
MOCIÓ
La Comissió d’ Ens Locals del Senat insta al Govern a resoldre definitivament la compensació a favor dels Ajuntaments afectats per la bonificació fiscal a favor de les empreses concessionŕries d’autopistes del 95% de l’ Impost sobre Bens Immoble de naturalesa Urbana, establint el mecanisme futur de compensació i fent efectives les quantitats pendents de compensació que corresponent als exercicis anteriors en que la prňpia Llei preveia aquetes compensacions.
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