{"id":63155,"date":"2021-10-20T12:54:03","date_gmt":"2021-10-20T11:54:03","guid":{"rendered":"https:\/\/governobert.terrassa.cat\/transparencia\/?page_id=63155"},"modified":"2026-01-08T13:47:16","modified_gmt":"2026-01-08T12:47:16","slug":"los-ingresos-municipales","status":"publish","type":"page","link":"https:\/\/governobert.terrassa.cat\/transparencia\/los-ingresos-municipales\/","title":{"rendered":""},"content":{"rendered":"<div id=\"pl-63155\"  class=\"panel-layout\" ><div id=\"pg-63155-0\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-63155-0\" ><div id=\"pgc-63155-0-0\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\" ><div id=\"panel-63155-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" ><div class=\"panel-widget-style panel-widget-style-for-63155-0-0-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-63271\" src=\"http:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2021\/10\/121.png\" alt=\"\" width=\"1271\" height=\"218\" srcset=\"https:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2021\/10\/121.png 1271w, https:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2021\/10\/121-300x51.png 300w, https:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2021\/10\/121-1024x176.png 1024w, https:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2021\/10\/121-768x132.png 768w\" sizes=\"auto, (max-width: 1271px) 100vw, 1271px\" \/><\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><div id=\"pgc-63155-0-1\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><\/div><\/div><div id=\"pg-63155-1\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-63155-1\" ><div id=\"pgc-63155-1-0\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-63155-1-1\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\" ><div id=\"panel-63155-1-1-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"1\" ><div class=\"panel-widget-style panel-widget-style-for-63155-1-1-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p>&nbsp;<\/p>\n<p style=\"line-height: 20pt;text-align: justify\">El sistema tributario municipal est\u00e1 formado por impuestos, tasas y contribuciones especiales. Los ayuntamientos tambi\u00e9n pueden establecer precios p\u00fablicos para prestar servicios o efectuar actividades de competencia municipal. En esta p\u00e1gina encontrar\u00e1n la informaci\u00f3n sobre cu\u00e1les son los impuestos, tasas y precios p\u00fablicos que se pagan al Ayuntamiento.<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><div id=\"pgc-63155-1-2\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><\/div><\/div><div id=\"pg-63155-2\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-63155-2\" ><div id=\"pgc-63155-2-0\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-63155-2-1\"  class=\"panel-grid-cell\" ><div id=\"panel-63155-2-1-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"2\" ><div class=\"panel-widget-style panel-widget-style-for-63155-2-1-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<h1 style=\"line-height: 45pt;text-align: left\"><span style=\"color: #a0ba5e\"><strong>IMPUESTOS<\/strong><\/span><\/h1>\n<p style=\"line-height: 20pt;text-align: justify\">Los municipios son los \u00fanicos entes locales que pueden establecer y exigir impuestos, ya sea de manera obligatoria (IBI, IAE, IVTM), o bien con car\u00e1cter potestativo (ICIO, IVTNU (plusval\u00eda)). A continuaci\u00f3n pueden acceder a la informaci\u00f3n ampliada de cada uno de ellos:<\/p>\n<p>&nbsp;<\/p>\n<table id=\"test_table\" style=\"height: 50px\" width=\"303\">\n<tbody>\n<tr>\n<td bgcolor=\"#f6f7f8\">\n<h6 style=\"text-align: center\"><span style=\"color: #a0ba5e\"><strong><a style=\"color: #a0ba5e\" href=\"https:\/\/governobert.terrassa.cat\/transparencia\/ibi\/\" target=\"_blank\" rel=\"noopener noreferrer\">IBI<\/a><\/strong><\/span><\/h6>\n<h6 style=\"text-align: center\"><span style=\"color: #a0ba5e\"><strong><a style=\"color: #a0ba5e\" href=\"https:\/\/governobert.terrassa.cat\/transparencia\/ibi\/\" target=\"_blank\" rel=\"noopener noreferrer\">Impuesto sobre bienes inmuebles<\/a><\/strong><\/span><\/h6>\n<\/td>\n<td bgcolor=\"#ffffff\"><\/td>\n<td bgcolor=\"#f6f7f8\">\n<h6 style=\"text-align: center\"><span style=\"color: #a0ba5e\"><strong><a style=\"color: #a0ba5e\" href=\"https:\/\/governobert.terrassa.cat\/transparencia\/iae\/\" target=\"_blank\" rel=\"noopener noreferrer\">IAE<\/a><\/strong><\/span><\/h6>\n<h6 style=\"text-align: center\"><span style=\"color: #a0ba5e\"><strong><a style=\"color: #a0ba5e\" href=\"https:\/\/governobert.terrassa.cat\/transparencia\/iae\/\" target=\"_blank\" rel=\"noopener noreferrer\">Impuesto sobre actividades econ\u00f3micas<\/a><\/strong><\/span><\/h6>\n<\/td>\n<td bgcolor=\"#ffffff\"><\/td>\n<td bgcolor=\"#f6f7f8\">\n<h6 style=\"text-align: center\"><span style=\"color: #a0ba5e\"><strong><a style=\"color: #a0ba5e\" href=\"https:\/\/governobert.terrassa.cat\/transparencia\/ivtm\/\" target=\"_blank\" rel=\"noopener noreferrer\">IVTM<\/a><\/strong><\/span><\/h6>\n<h6 style=\"text-align: center\"><span style=\"color: #a0ba5e\"><strong><a style=\"color: #a0ba5e\" href=\"https:\/\/governobert.terrassa.cat\/transparencia\/ivtm\/\" target=\"_blank\" rel=\"noopener noreferrer\">Impuesto sobre veh\u00edculos de tracci\u00f3n mec\u00e1nica<\/a><\/strong><\/span><\/h6>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table id=\"test_table\" style=\"height: 55px\" width=\"303\">\n<tbody>\n<tr>\n<td bgcolor=\"#f6f7f8\">\n<h6 style=\"text-align: center\"><span style=\"color: #a0ba5e\"><strong><a style=\"color: #a0ba5e\" href=\"https:\/\/governobert.terrassa.cat\/transparencia\/icio-es\/\" target=\"_blank\" rel=\"noopener noreferrer\">ICIO<\/a><\/strong><\/span><\/h6>\n<h6 style=\"text-align: center\"><span style=\"color: #a0ba5e\"><strong><a style=\"color: #a0ba5e\" href=\"https:\/\/governobert.terrassa.cat\/transparencia\/icio-es\/\" target=\"_blank\" rel=\"noopener noreferrer\">Impuesto sobre construcciones,\u00a0 instalaciones y obras\u00a0<\/a><\/strong><\/span><\/h6>\n<\/td>\n<td bgcolor=\"#ffffff\"><\/td>\n<td bgcolor=\"#f6f7f8\">\n<h6 style=\"text-align: center\"><span style=\"color: #a0ba5e\"><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<a style=\"color: #a0ba5e\" href=\"https:\/\/governobert.terrassa.cat\/transparencia\/ivtnu-es\/\" target=\"_blank\" rel=\"noopener noreferrer\">IVTNU<\/a> _\u00a0<\/strong><\/span><span style=\"color: #a0ba5e\"><strong><a style=\"color: #a0ba5e\" href=\"https:\/\/governobert.terrassa.cat\/transparencia\/ivtnu-es\/\" target=\"_blank\" rel=\"noopener noreferrer\">Impuesto sobre el incremento de valor de los terrenos de naturaleza urbana (plusval\u00eda)<\/a><\/strong><\/span><\/h6>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div><\/div><\/div><\/div><div id=\"pgc-63155-2-2\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\" ><div id=\"panel-63155-2-2-0\" class=\"so-panel widget widget_sow-editor panel-first-child\" data-index=\"3\" ><div class=\"panel-widget-style panel-widget-style-for-63155-2-2-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<h6 style=\"line-height: 60pt;text-align: left\"><span style=\"color: #ffffff\"><strong>IMPOSTOS<\/strong><\/span><\/h6>\n<\/div>\n<\/div><\/div><\/div><div id=\"panel-63155-2-2-1\" class=\"so-panel widget widget_sow-editor\" data-index=\"4\" ><div class=\"panel-widget-style panel-widget-style-for-63155-2-2-1\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p><a href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/calendari-fiscal-2026;jsessionid=20CD800D8DB22AAF4A1818152C19CA52\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-63316 aligncenter\" src=\"http:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2021\/10\/cuando.png\" alt=\"\" width=\"266\" height=\"203\" \/><\/a><\/p>\n<\/div>\n<\/div><\/div><\/div><div id=\"panel-63155-2-2-2\" class=\"so-panel widget widget_sow-editor panel-last-child\" data-index=\"5\" ><div class=\"panel-widget-style panel-widget-style-for-63155-2-2-2\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<h6 style=\"line-height: 10pt;text-align: left\"><span style=\"color: #ffffff\"><strong>IMPOSTOS<\/strong><\/span><\/h6>\n<\/div>\n<\/div><\/div><\/div><\/div><div id=\"pgc-63155-2-3\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><\/div><\/div><div id=\"pg-63155-3\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-63155-3\" ><div id=\"pgc-63155-3-0\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-63155-3-1\"  class=\"panel-grid-cell\" ><div id=\"panel-63155-3-1-0\" class=\"so-panel widget widget_sow-editor panel-first-child\" data-index=\"6\" ><div class=\"panel-widget-style panel-widget-style-for-63155-3-1-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<h1 style=\"line-height: 45pt;text-align: left\"><span style=\"color: #718faf\"><strong>TASAS<\/strong><\/span><\/h1>\n<p style=\"line-height: 20pt;text-align: justify\">Las tasas se aplican cuando se produce un aprovechamiento especial del dominio p\u00fablico local, para la prestaci\u00f3n de servicios o para la realizaci\u00f3n de algunas actividades administrativas.<\/p>\n<p>&nbsp;<\/p>\n<table id=\"test_table\" style=\"height: 50px\" width=\"303\">\n<tbody>\n<tr>\n<td bgcolor=\"#f6f7f8\">\n<h6 style=\"text-align: center\"><span style=\"color: #718faf\"><strong><a style=\"color: #718faf\" href=\"https:\/\/governobert.terrassa.cat\/transparencia\/tasas-es\/\" target=\"_blank\" rel=\"noopener noreferrer\">M\u00c1S INFORMACI\u00d3N<\/a><\/strong><\/span><\/h6>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div><\/div><\/div><div id=\"panel-63155-3-1-1\" class=\"so-panel widget widget_sow-editor panel-last-child\" data-index=\"7\" ><div class=\"panel-widget-style panel-widget-style-for-63155-3-1-1\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<h1 style=\"line-height: 45pt;text-align: left\"><span style=\"color: #e4ba51\"><strong>PRECIOS P\u00daBLICOS<\/strong><\/span><\/h1>\n<p style=\"line-height: 20pt;text-align: justify\">Los precios p\u00fablicos son ingresos de derecho p\u00fablico que los ayuntamientos pueden cobrar, igual que en el caso de las tasas, para prestar servicios o efectuar actividades de competencia municipal. La diferencia con las tasas es que en los precios p\u00fablicos, estos servicios o actividades se pueden prestar tambi\u00e9n por el sector privado y han de ser de solicitud voluntaria por parte de la ciudadan\u00eda.<\/p>\n<p>&nbsp;<\/p>\n<table id=\"test_table\" style=\"height: 50px\" width=\"303\">\n<tbody>\n<tr>\n<td bgcolor=\"#f6f7f8\">\n<h6 style=\"text-align: center\"><span style=\"color: #e4ba51\"><strong><a style=\"color: #e4ba51\" href=\"https:\/\/governobert.terrassa.cat\/transparencia\/preus_publics-es\/\" target=\"_blank\" rel=\"noopener noreferrer\">M\u00c1S INFORMACI\u00d3N<\/a><\/strong><\/span><\/h6>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div><\/div><\/div><\/div><div id=\"pgc-63155-3-2\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\" ><div id=\"panel-63155-3-2-0\" class=\"so-panel widget widget_sow-editor panel-first-child\" data-index=\"8\" ><div class=\"panel-widget-style panel-widget-style-for-63155-3-2-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<h6 style=\"line-height: 2pt;text-align: left\"><span style=\"color: #ffffff\"><strong>IMPOSTOS<\/strong><\/span><\/h6>\n<\/div>\n<\/div><\/div><\/div><div id=\"panel-63155-3-2-1\" class=\"so-panel widget widget_sow-editor\" data-index=\"9\" ><div class=\"panel-widget-style panel-widget-style-for-63155-3-2-1\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p><a href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/pagaments\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-63314 aligncenter\" src=\"http:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2021\/10\/pago.png\" alt=\"\" width=\"268\" height=\"201\" \/><\/a><\/p>\n<\/div>\n<\/div><\/div><\/div><div id=\"panel-63155-3-2-2\" class=\"so-panel widget widget_sow-editor panel-last-child\" data-index=\"10\" ><div class=\"panel-widget-style panel-widget-style-for-63155-3-2-2\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<h6 style=\"line-height: 38pt;text-align: left\"><span style=\"color: #ffffff\"><strong>IMPOSTOS<\/strong><\/span><\/h6>\n<\/div>\n<\/div><\/div><\/div><\/div><div id=\"pgc-63155-3-3\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><\/div><\/div><div id=\"pg-63155-4\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-63155-4\" ><div id=\"pgc-63155-4-0\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-63155-4-1\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\" ><div id=\"panel-63155-4-1-0\" class=\"widget_text so-panel widget widget_custom_html panel-first-child panel-last-child\" data-index=\"11\" ><div class=\"widget_text panel-widget-style panel-widget-style-for-63155-4-1-0\" ><div class=\"textwidget custom-html-widget\">\n<!-- iframe plugin v.6.0 wordpress.org\/plugins\/iframe\/ -->\n<iframe loading=\"lazy\" src=\"https:\/\/infogram.com\/ingresos_cas-1hd12yxd7dzpx6k?livesrc=embed\" title=\"FISCALITAT\" width=\"700\" height=\"285\" scrolling=\"no\" frameborder=\"0\" style=\"border:none;\" allowfullscreen=\"allowfullscreen\" class=\"iframe-class\"><\/iframe>\n<div style=\"padding:1px 0;font-family:Arial!important;font-size:10px!important;line-height:4px!important;text-align:center;border-top:0px solid #dadada;margin:0 0px\"><a href=\"https:\/\/infogram.com\/ingresos_cas-1hd12yxd7dzpx6k?live\" style=\"color:#989898!important;text-decoration:none!important\" target=\"_blank\"><\/a><br><a href=\"https:\/\/infogram.com\" style=\"color:#989898!important;text-decoration:none!important\" target=\"_blank\" rel=\"nofollow\"><\/a><\/div><\/div><\/div><\/div><\/div><div id=\"pgc-63155-4-2\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><\/div><\/div><div id=\"pg-63155-5\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-63155-5\" ><div id=\"pgc-63155-5-0\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-63155-5-1\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-63155-5-2\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\" ><div id=\"panel-63155-5-2-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"12\" ><div class=\"panel-widget-style panel-widget-style-for-63155-5-2-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p style=\"text-align: left\"><span style=\"color: #808080\"><em>Fecha actualizaci\u00f3n: enero de 2026<\/em><\/span><\/p>\n<p style=\"text-align: left\"><em><span style=\"color: #999999\">Pr\u00f3xima actualizaci\u00f3n: al producirse cambios\u00a0<\/span><\/em><\/p>\n<h6 style=\"text-align: left\"><span style=\"color: #808080\"><em>Fuente: Gesti\u00f3n tributaria\u00a0<\/em><\/span><\/h6>\n<\/div>\n<\/div><\/div><\/div><\/div><div id=\"pgc-63155-5-3\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>&nbsp; El sistema tributario municipal est\u00e1 formado por impuestos, tasas y contribuciones especiales. Los ayuntamientos tambi\u00e9n pueden establecer precios p\u00fablicos para prestar servicios o efectuar actividades de competencia municipal. En esta p\u00e1gina encontrar\u00e1n la informaci\u00f3n sobre cu\u00e1les son los impuestos, tasas y precios p\u00fablicos que se pagan al Ayuntamiento.<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-63155","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/pages\/63155","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/comments?post=63155"}],"version-history":[{"count":143,"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/pages\/63155\/revisions"}],"predecessor-version":[{"id":77634,"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/pages\/63155\/revisions\/77634"}],"wp:attachment":[{"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/media?parent=63155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}