Cadastral Management as a Mechanism to Increase the Income of Territorial Entities Through Property Tax Collection La gestión catastral como mecanismo para aumentar los ingresos de las entidades territoriales por medio del cobro del impuesto predial

Abstract

The cadastral outdatedness in the national territory introduced the public policy of the Multipurpose Cadastre, which brought about the decentralization of the cadastral function and its consequent configuration as a public service, now provided by public entities as Managers and by individuals as operators, whose collaborative action contributes to the collection of property information in its legal, physical and economic components, the latter translated into the determination of the cadastral appraisal as the taxable base of the Unified Property Tax, and which generates that the activity of updating increases the tax collection of the municipalities. The latter is translated into the determination of the cadastral appraisal as the taxable base of the Unified Property Tax, which generates that the updating activity increases the tax collection of the municipalities despite the limits introduced to mitigate the increases in this tax and with the consequences that such growth brings to the taxpayer.

This paper aims to analyze the regulatory framework of the decentralization of the cadaster from the introduction of the new managers responsible for providing the public service of cadastral management. First, the qualification procedure required to be classified as a manager will be analyzed. Secondly, the cadastral manager will consider the training, updating, conservation, and dissemination processes to be carried out. And from there, establish the consequences that the implementation has on the Unified Real Estate Tax, paying specific attention to its components from the cadastral point of view, to conclude how the activity of the cadastral manager increases the payment of this tax.