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A query was raised regarding whether the increased tax rate should be applied to the entire taxable base for properties with a differentiated rate, or if it should be applied in tiers based on a value threshold. The DGT ruled that the corresponding rate applies to the entirety of the taxable base.
Cuestión planteada Pregunta si para calcular la cuota íntegra del impuesto en los inmuebles que sea de aplicación el tipo incrementado, se multiplica el tipo impositivo de 0,83 por ciento por la totalidad de la base liquidable, o por el contrario, se determina en dos tramos, el primero, multiplicando la parte de la base del impuesto hasta el límite del umbral del valor catastral (288.000 euros) por el tipo general del 0,48 por ciento y el segundo, multiplicando la parte de la base que exceda de dicho importe por el tipo impositivo de 0.83 por ciento.
La cuota íntegra del IBI es el resultado de aplicar a la base liquidable el tipo de gravamen que proceda según la ordenanza fiscal. Para los inmuebles urbanos de uso comercial que superen el umbral de valor catastral señalado, se debe aplicar el tipo incrementado a la totalidad de la base liquidable, no por tramos.
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