Discount on Real Property
Congreso Nacional
- Decree: 85-2020
- Published: July 25, 2020
- Issuing body: Congreso Nacional
- Gazette: 35,324
- Category: Municipal
- Type: Other
Summary
This decree allows municipalities to offer a 10% discount on property taxes for 2020 if paid before August 31st. It also permits an additional discount of up to 10% (as each municipality approves) on properties valued up to 20 million lempiras. Those who miss the deadline can split payment into 4 equal monthly installments without interest or penalties.
Considerations
Whereas, in accordance with Article 328 of the Constitution of the Republic, the Economic System of Honduras is founded, among others, on the principles of efficiency in production and social justice in the distribution of wealth and national income. Likewise, Article 315 of that same supreme legal instrument establishes that the tax system shall be governed by the principles of legality and equity, according to the economic capacity of the taxpayer.
Whereas the difficult economic situation, resulting from the crisis and the effects of the pandemic in recent months and other concurrent factors, have caused considerable arrears in the fulfillment of formal and material obligations related to municipal taxes, fees and surtaxes, affecting the finances of the Municipalities.
Whereas in view of the crisis it is appropriate to grant benefits that promote and facilitate the fulfillment of their obligations to taxpayers through the application of a Municipal Amnesty that allows them to bring their payments up to date, enabling the Municipalities to recover part of their arrears.
Whereas in accordance with Article 205, Attribution 1) of the Constitution of the Republic, it establishes that it is within the power of the National Congress to: Create, decree, interpret, reform and repeal laws.
Whereas the National Congress has the faculty according to the Magna Carta of the Republic to create, abolish positions and decree honors and pensions for relevant services rendered to the nation.
Whereas it is the duty of the State to recognize the merits of national and foreign citizens who throughout their existence have bequeathed to the country expressions of human talent and wisdom.
Whereas through Decree No. 240-89 of December 15, 1989, this National Congress instituted the Decoration of Honor for Honduran and foreign citizens who have become deserving of broad exaltation and recognition by the Honduran people.
Whereas in accordance with the provisions of Article 205 Attribution 1) of the Constitution of the Republic, it is within the power of the National Congress to: Create, decree, interpret, reform and repeal laws.
Articles
The municipalities of the country are authorized to grant, on a one-time basis, a benefit of a ten percent (10%) discount for the prompt payment of taxes and fees on real estate for the year 2020, to taxpayers who make their advance and complete payment no later than August 31 of the present year 2020. Likewise, up to an additional ten percent (10%) discount for the payment of taxes and fees on real estate for the year 2020, subject to the approval of the Municipal Corporation, not in the specific case but of a general nature, which may be up to ten percent (10%) or a fraction less than that ten percent (10%), and provided that the benefit of such additional discount shall not be applicable to real estate assessed at more than TWENTY MILLION LEMPIRAS (L.20,000,000.00) in each Municipal Corporation.
Taxpayers who pay the real estate tax for the year 2020 after August 31 of the year 2020 may defer their payment of the tax in four equal monthly installments automatically, without penalties, surcharges, or interest, the taxpayer being required to appear at the Municipal Office to sign a commitment to make payments on the following dates:
- 1)
First installment no later than September 30, 2020;
- 2)
Second installment no later than October 31, 2020;
- 3)
Third installment no later than November 30, 2020;
- 4)
Fourth installment no later than December 31, 2020. The Taxpayer who makes use of this benefit shall not be entitled to the discount established in the preceding Article.
This Decree shall enter into force as of the day of its publication in the Official Gazette "La Gaceta". Given in the city of Tegucigalpa, municipality of the Central District, held virtually, on the seventh day of the month of July of two thousand twenty. MAURICIO OLIVA HERRERA PRESIDENT JOSÉ TOMÁS ZAMBRANO MOLINA SECRETARY ROSSEL RENÁN INESTROSA MARTÍNEZ SECRETARY To the Executive Branch. Therefore: Let it be executed. TEGUCIGALPA, M.D.C., July 17, 2020. JUAN ORLANDO HERNÁNDEZ ALVARADO PRESIDENT OF THE REPUBLIC THE SECRETARY OF STATE IN THE OFFICES OF GOVERNANCE, JUSTICE AND DECENTRALIZATION
To grant to the citizen ALESSANDRO PALMERO, Ambassador of the European Union in Honduras, the Decoration "GRAND CROSS WITH GOLD PLAQUE", for his outstanding contribution to the benefit of the development of Honduras. Said Decoration shall be made in a Solemn Act of the National Congress, by means of a virtual session, and due to the confinement measures existing in the territory of the Republic, the Decoration shall be delivered by the protocol personnel of this Branch of State at the address indicated by the honoree.
This Decree shall enter into force as of the day of its publication in the Official Gazette "La Gaceta". Given in the city of Tegucigalpa, municipality of the Central District, held virtually, on the ninth day of the month of July of two thousand twenty. ANTONIO CÉSAR RIVERA CALLEJAS PRESIDENT JOSÉ TOMÁS ZAMBRANO MOLINA SECRETARY ROSSEL RENÁN INESTROZA MARTÍNEZ SECRETARY To the Executive Branch. Therefore: Let it be executed. Tegucigalpa, M.D.C., July 17, 2020. JUAN ORLANDO HERNÁNDEZ ALVARADO PRESIDENT OF THE REPUBLIC THE SECRETARY OF STATE IN THE OFFICES OF FOREIGN RELATIONS AND INTERNATIONAL COOPERATION. LISANDRO ROSALES BANEGAS
Related laws
- Decreto Legislativo No. 85-2020 — Amnistía Municipal - Descuentos y diferimiento de pagos de impuestos sobre bienes inmuebles — This law allows municipalities to offer discounts of up to 10% to property owners who pay real estate taxes before August 31, 2020, and allows deferring payment in 4 equal monthly installments without interest or penalties for those who pay later. It benefits taxpayers with arrears and helps municipalities recover income affected by the pandemic. (Decree 85-2020, 2020)
- Decreto Legislativo No. 133-2020 — Reforma del Decreto No. 85-2020 sobre amnistía municipal y beneficios tributarios para bienes inmuebles (Decree 133-2020, 2020)
- Decreto Legislativo No. 133-2020 — Reforma al Decreto 85-2020 sobre descuentos y diferimiento de impuestos de bienes inmuebles (Decree 133-2020, 2020)
- 2013 Tax Revenue Plan (amdc) — This 2013 Tax Plan establishes the municipal tax system for Tegucigalpa. It defines the taxes that individuals and businesses must pay (property, business, personal income, natural resources), service fees charged by the municipality (garbage collection, firefighting, permits), and penalties for non-compliance. It applies to all residents and businesses in the municipality.
- Acuerdo Municipal — Plan de Arbitrios 2015 de la Municipalidad de San Pedro Sula — This document establishes the 2015 Tax Plan for San Pedro Sula, which regulates all taxes, fees, and rights that citizens and businesses must pay to the municipality. It applies to property owners, merchants, industries, and users of municipal services, generating revenue to finance public services such as water, garbage collection, street maintenance, and other municipal services.