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What is it
Here you will find information on the possibility of exemptions and reductions in Urban Rates and Compensations provided for in the Municipal Regulation for Urbanization and Construction (Coimbra Urban Rates and Compensations) – RMUE, Regulation no. 381/2017, of July 21.
You can check the RMUE here https://www.cm-coimbra.pt/index.php/servicos/documentacao-geral/menu-area-de-ficheiros/regulamentos-e-taxas/urbanismo-e-ordenamento-do-territorio/10479-regulamento-municipal-de-urbanizacao-e-edificacao-taxas-e-compensacoes-urbanisticas-rmue/file
Exemptions
Without prejudice to other applicable special regimes, are exempt from the payment of urban rates and compensations (article 91):
. Private social solidarity institutions and cooperatives, as long as they are based in the municipality and in the development of its statutory purposes;
. Sports, cultural and recreational associations and other non-profit entities, legally constituted, provided that they are involved in the development of their statutory purposes;
. Local companies and companies incorporated or participated by the Municipality, on which a dominant influence is exercised, under the terms of the applicable legislation, provided that they are in pursuit of its corporate purpose;
. These applicants, with regard to the occupancy rate of the public space, whenever those result in the obligation to pay user rates.
The exemption shall cover all the amounts resulting from the application of this Regulation.
Conditions: Recognition of the exemption from the payment of rates and compensations under paragraph 1 depends on the demonstration of the legitimacy of the applicant and the relation with the purpose inherent to it, through the presentation of the documents proving the right; The documents referred to in the previous number must be delivered simultaneously with the request for licensing, prior notification or the request for authorization of use; The exemption does not rule out the obligation to request the necessary licenses and authorizations or to make the prior communications.
Exemptions and reductions
Although subject to the payment of urban rates and compensations, the State, local authorities and entities established by them, autonomous funds and services and entities that make up the State and local government business sectors, without prejudice to the exemptions and reductions envisaged, exemption or reduction may be granted depending on the public interest of the urban development operation.
Conditions: To be requested with the presentation of the urban operation and subject to a reasoned resolution of the Municipal Council, which will define the terms and conditions (paragraph 6 of Article 90 of the RMUE); are not cumulative, with the remaining exemptions and/or reductions, applying the most favorable to the applicant.
Reductions
. The reduction of the payment of rates and compensations covers the parcels corresponding to the consideration for infrastructure, environmental impact and land assignments, identified in the Table of Urban Rates and Compensations as installments A to F, depending on the type and location of the urban operation, as defined in the table below (article 92, no. 1 of the RMUE):
Note: The cost of the technical-administrative service is always paid in full; the reductions are not cumulative, applying the most favorable to the applicant.
. Up to 50% of the rates and compensations referring to urban operations that are of relevant public interest, recognized by the City Council, may also be reduced when they are intended to:
– Manufacturing;
– Relevant business activities, namely in the area of research and development (R&D).
- The rates related to the occupation of the public space in urban rehabilitation operations of buildings or fractions are reduced by 50%.
The reductions provided for in paragraphs 1 and 3 shall be automatically applied, with those referring to tourism enterprises, buildings for the development of agricultural and forestry activities, identified in the Table, as well as the activities provided for in paragraph 2, subject to recognition of the application of the reduction, in the terms defined in the RMUE.
Legislation
– Legal Regime of Urbanization and Construction (RJUE): Decree-Law no. 555/1999, of December 16;
– Legal Regime of Local Authorities – Law no. 75/2013, of September 12;
– Code of Administrative Procedure – Decree-Law No. 4/2015, of January 7;
– Municipal Regulation of Urbanization and Construction (Coimbra Urban Rates and Compensations) – RMUE: Regulation no. 381/2017, of July 21;