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Participación en la Plusvalía: Instrumento Financiero Ligado al Desarrollo Urbanístico

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  • Elvia María Jiménez Zapata

Abstract

Resumen La descentralización propende que las entidades territoriales, especialmente las de orden municipal, generen ingresos propios en aras de garantizar su desarrollo. En la actualidad existen instrumen‑ tos legales que pueden convertirse en verdaderos aliados de las administraciones públicas al ser aplicados por éstas, pues a través de ellos pueden recaudarse recursos importantes que conlleven a su desarrollo urbanístico. En este escenario cobra importancia la participación en la plusvalía, un tributo de orden municipal, que pese a cumplir con todas las formalidades legales, los resultados de la investigación permiten inferir que el desconocimiento del tratamiento de esta participación ha dejado sin recursos económicos a municipios, del orden de cien mil habitantes que aún no aplican este “novedoso” tributo. Abstract Decentralization seeks local authorities, specifically of municipal order, to generate their own income, in order to ensure their development. Currently, there are legal instruments that can become true allies of public administrations when applied by these; significant resources that lead to their urban development can be raised through them; in this scenario, the share of surplus value, a tribute of municipal order, becomes important. The research results allow inferring that in spite of complying with all legal formalities, the lack of knowledge about how to manage this participation has left without considerable economic resources to some municipalities that have in the order of a hundred thousand inhabitants and do not apply this new tax yet.

Suggested Citation

  • Elvia María Jiménez Zapata, 2016. "Participación en la Plusvalía: Instrumento Financiero Ligado al Desarrollo Urbanístico," Revista de Economía y Administración, Universidad Autónoma de Occidente, December.
    • Handle: RePEc:col:000156:015856
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    References listed on IDEAS

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