Acción de impugnación presentada contra resoluciones: Caso no. 01501-2021- 00065

Abstract

This case study focuses on the analysis of the denial by the Contentious Tax Court based in Cuenca, in the case Action against denial of undue payment No. 01501-2021-00065 regarding the exemption from payment of rural property tax for forestry plantations, filed by the company Maderas del Austro S.A. MADELAUSA and denied by the tax administration of the Decentralized Autonomous Government of the Municipality of Nabón. This exoneration was established in the Forestry and Conservation of Protected Natural Areas and Wildlife Law, whose main function was to encourage the conservation of the environment, however the court determined that the plaintiff company could not be the beneficiary of this exoneration due to the lack of application of two conditions that, in its opinion, should have been taken into account, pointing out at the same time that it was not the obligation of the GAD to apply this exoneration but only the collection of the values determined for the rustic property tax. This decision will be analyzed based on the principles and legal provisions applied in the tax area and which are proper to tax management. In the same way, the shortcomings that exist in the application of the regime of rustic property tax exemptions in our country will be addressed, all with the purpose of guaranteeing the right to legal certainty and proposing possible solutions that contribute to improve the tax culture in our country in the treatment of those administered.