{"id":13117,"date":"2025-10-03T07:23:29","date_gmt":"2025-10-03T10:23:29","guid":{"rendered":"https:\/\/ax.ar\/garantech\/?p=13117"},"modified":"2025-10-03T07:23:38","modified_gmt":"2025-10-03T10:23:38","slug":"desigualdad-tributaria-la-lupa-sobre-las-tasas-que-condicionan-la-competitividad-industrial-cordobesa","status":"publish","type":"post","link":"https:\/\/ax.ar\/garantech\/desigualdad-tributaria-la-lupa-sobre-las-tasas-que-condicionan-la-competitividad-industrial-cordobesa\/","title":{"rendered":"Desigualdad tributaria: la lupa sobre las tasas que condicionan la competitividad industrial cordobesa"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La <strong>Uni\u00f3n Industrial de C\u00f3rdoba (UIC)<\/strong> present\u00f3 esta semana el <strong>Relevamiento de Tasas Municipales sobre la Actividad Industrial 2025<\/strong>, elaborado por su <strong>Departamento de Pol\u00edtica Tributaria<\/strong> con el acompa\u00f1amiento de las entidades gremiales que la integran.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El estudio ofrece una <strong>radiograf\u00eda detallada del impacto tributario local<\/strong> en las principales ciudades de la provincia, y busca visibilizar las <strong>asimetr\u00edas existentes<\/strong> en las cargas fiscales que afrontan las industrias cordobesas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En el caso de <strong>Villa Mar\u00eda<\/strong>, la informaci\u00f3n fue aportada por <strong>AERCA<\/strong>, en conjunto con el <strong>Consejo Profesional de Ciencias Econ\u00f3micas<\/strong> delegaci\u00f3n local.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Adem\u00e1s, la <strong>C\u00e1mara Territorial Ballesteros<\/strong> colabor\u00f3 con los datos de su localidad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El relevamiento incluy\u00f3 a <strong>19 municipios<\/strong>, que representan el <strong>56% de la poblaci\u00f3n provincial<\/strong> y el <strong>63% de las industrias<\/strong> de C\u00f3rdoba.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Uno de los principales hallazgos del informe es la <strong>heterogeneidad en las tasas de Comercio e Industria<\/strong> aplicadas a la actividad manufacturera:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Villa del Rosario<\/strong> es el \u00fanico municipio que grava a la industria con <strong>al\u00edcuota 0%<\/strong>.<\/li>\n\n\n\n<li><strong>Marcos Ju\u00e1rez<\/strong> y <strong>Ballesteros<\/strong> no aplican adicionales e incluso ofrecen descuentos.<\/li>\n\n\n\n<li>En otros <strong>7 municipios<\/strong>, las industrias deben afrontar tasas que van desde el <strong>0,72% hasta el 0,93%<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Alta Gracia (0,93%)<\/li>\n\n\n\n<li>C\u00f3rdoba (0,9%)<\/li>\n\n\n\n<li>Malag\u00fce\u00f1o (0,81%)<\/li>\n\n\n\n<li>Villa del Totoral (0,8%)<\/li>\n\n\n\n<li>R\u00edo Cuarto (0,78%)<\/li>\n\n\n\n<li>Colonia Caroya (0,76%)<\/li>\n\n\n\n<li>R\u00edo Tercero (0,72%)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">El informe tambi\u00e9n advierte sobre el <strong>cobro de tasas municipales en las facturas de servicios p\u00fablicos<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El <strong>90%<\/strong> de los municipios relevados incorporan <strong>tasas del 5% al 15%<\/strong> en las <strong>facturas de energ\u00eda el\u00e9ctrica<\/strong>.<\/li>\n\n\n\n<li>El <strong>10%<\/strong> cobra tambi\u00e9n sobre <strong>facturas de gas natural<\/strong>.<\/li>\n\n\n\n<li>Dos municipios decidieron <strong>eliminar este cobro<\/strong> en las facturas de gas a partir de <strong>2025<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En materia de <strong>incentivos<\/strong>, el estudio se\u00f1ala <strong>una situaci\u00f3n desigual<\/strong> entre las ciudades cordobesas:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>7 municipios<\/strong> poseen <strong>r\u00e9gimen de promoci\u00f3n propio<\/strong> y adhieren al <strong>programa provincial<\/strong>.<\/li>\n\n\n\n<li><strong>4 municipios<\/strong> cuentan con r\u00e9gimen propio pero <strong>no adhieren<\/strong> al provincial.<\/li>\n\n\n\n<li><strong>2 municipios<\/strong> no tienen r\u00e9gimen propio pero <strong>s\u00ed adhieren<\/strong> al de la provincia.<\/li>\n\n\n\n<li><strong>4 municipios<\/strong> no tienen ning\u00fan tipo de promoci\u00f3n.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Dispersi\u00f3n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Esta dispersi\u00f3n, seg\u00fan la UIC, <strong>genera brechas competitivas<\/strong> entre regiones y <strong>afecta las decisiones de localizaci\u00f3n de nuevas inversiones<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El relevamiento tambi\u00e9n detalla aspectos jur\u00eddicos relevantes para las industrias. La <strong>UIC recuerda la diferencia entre impuesto y tasa<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El <strong>impuesto<\/strong> es una obligaci\u00f3n general <strong>sin contraprestaci\u00f3n directa<\/strong>.<\/li>\n\n\n\n<li>La <strong>tasa<\/strong> debe vincularse con una <strong>prestaci\u00f3n efectiva e individualizada de un servicio p\u00fablico<\/strong>, guardando <strong>proporci\u00f3n razonable<\/strong> entre el costo del servicio y el monto exigido.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Distintos <strong>fallos judiciales<\/strong> (como <em>C\u00eda. Qu\u00edmica y Laboratorios Raffo<\/em>, <em>YPF S.A. c\/ C. del Uruguay<\/em>, y <em>Gasnor c\/ La Banda<\/em>) han determinado que las tasas <strong>solo pueden cobrarse cuando se acredita la prestaci\u00f3n concreta del servicio<\/strong>, siendo el <strong>municipio quien debe probarla<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Desde la UIC remarcaron que este relevamiento busca <strong>generar evidencia objetiva<\/strong> para avanzar en <strong>reformas que otorguen mayor previsibilidad y equidad<\/strong> al sistema de tasas municipales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La entidad considera que una <strong>carga tributaria homog\u00e9nea y razonable<\/strong> es clave para <strong>estimular la inversi\u00f3n industrial<\/strong>, <strong>preservar el empleo<\/strong> y <strong>fortalecer la competitividad provincial<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Uni\u00f3n Industrial de C\u00f3rdoba (UIC) present\u00f3 esta semana el Relevamiento de Tasas Municipales sobre la Actividad Industrial 2025, elaborado por su Departamento de Pol\u00edtica Tributaria con el acompa\u00f1amiento de las entidades gremiales que la integran. El estudio ofrece una radiograf\u00eda detallada del impacto tributario local en las principales ciudades de la provincia, y busca [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":13118,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37],"tags":[539],"class_list":["post-13117","post","type-post","status-publish","format-standard","has-post-thumbnail","category-novedades","tag-aerca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Desigualdad tributaria: la lupa sobre las tasas que condicionan la competitividad industrial cordobesa - Mundo Empresas<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ax.ar\/garantech\/desigualdad-tributaria-la-lupa-sobre-las-tasas-que-condicionan-la-competitividad-industrial-cordobesa\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Desigualdad tributaria: la lupa sobre las tasas que condicionan la competitividad industrial cordobesa - Mundo Empresas\" \/>\n<meta property=\"og:description\" content=\"La Uni\u00f3n Industrial de C\u00f3rdoba (UIC) present\u00f3 esta semana el Relevamiento de Tasas Municipales sobre la Actividad Industrial 2025, elaborado por su Departamento de Pol\u00edtica Tributaria con el acompa\u00f1amiento de las entidades gremiales que la integran. El estudio ofrece una radiograf\u00eda detallada del impacto tributario local en las principales ciudades de la provincia, y busca [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ax.ar\/garantech\/desigualdad-tributaria-la-lupa-sobre-las-tasas-que-condicionan-la-competitividad-industrial-cordobesa\/\" \/>\n<meta property=\"og:site_name\" content=\"Mundo Empresas\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-03T10:23:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-03T10:23:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ax.ar\/garantech\/wp-content\/uploads\/sites\/10\/2025\/10\/TASAS_MUNICIPALES_CORDOBA.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Redacci\u00f3n Mundo Empresas\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Redacci\u00f3n Mundo Empresas\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ax.ar\\\/garantech\\\/desigualdad-tributaria-la-lupa-sobre-las-tasas-que-condicionan-la-competitividad-industrial-cordobesa\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ax.ar\\\/garantech\\\/desigualdad-tributaria-la-lupa-sobre-las-tasas-que-condicionan-la-competitividad-industrial-cordobesa\\\/\"},\"author\":{\"name\":\"Redacci\u00f3n Mundo Empresas\",\"@id\":\"https:\\\/\\\/ax.ar\\\/garantech\\\/#\\\/schema\\\/person\\\/6ffb8564659b694d0967be678b55ada3\"},\"headline\":\"Desigualdad tributaria: la lupa sobre las tasas que condicionan la competitividad industrial cordobesa\",\"datePublished\":\"2025-10-03T10:23:29+00:00\",\"dateModified\":\"2025-10-03T10:23:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ax.ar\\\/garantech\\\/desigualdad-tributaria-la-lupa-sobre-las-tasas-que-condicionan-la-competitividad-industrial-cordobesa\\\/\"},\"wordCount\":533,\"image\":{\"@id\":\"https:\\\/\\\/ax.ar\\\/garantech\\\/desigualdad-tributaria-la-lupa-sobre-las-tasas-que-condicionan-la-competitividad-industrial-cordobesa\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ax.ar\\\/garantech\\\/wp-content\\\/uploads\\\/sites\\\/10\\\/2025\\\/10\\\/TASAS_MUNICIPALES_CORDOBA.webp\",\"keywords\":[\"AERCA\"],\"articleSection\":[\"Novedades\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ax.ar\\\/garantech\\\/desigualdad-tributaria-la-lupa-sobre-las-tasas-que-condicionan-la-competitividad-industrial-cordobesa\\\/\",\"url\":\"https:\\\/\\\/ax.ar\\\/garantech\\\/desigualdad-tributaria-la-lupa-sobre-las-tasas-que-condicionan-la-competitividad-industrial-cordobesa\\\/\",\"name\":\"Desigualdad tributaria: la lupa sobre las tasas que condicionan la competitividad industrial cordobesa - 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