Formulario patente municipal pdf 2025

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The document outlines the required documents and information needed to obtain a municipal license in Caguas, Puerto Rico. It includes details such as personal identification, business registration, proof of address, and various certifications related to taxes and operations.
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Para obtener una patente, hay que presentar una solicitud en la que se divulgue pblicamente informacin tcnica acerca de la invencin. El titular de la patente puede autorizar o conceder una licencia a terceros para que utilicen su invencin, de conformidad con unas condiciones mutuamente convenidas.
nicamente estn exentos del pago del Impuesto a la Patente Municipal los artesanos calificados por la Junta Nacional de Defensa del Artesano. El no pago de este tributo dentro de los plazos establecidos, genera multas, intereses y recargos.
Quin viene obligado a pagar Patente Municipal? Estar sujeta al pago de patente Municipal toda persona dedicada con fines de lucro a la prestacin de cualquier servicio, a la venta de cualquier bien, a cualquier negocio financiero o a cualquier negocio en el Municipio de Cayey.
Una patente es un impuesto municipal establecido en el articulo 26 del Decreto Ley 3.063 de 1979, que debe ser pagado por todo aqul que ejerza una actividad lucrativa sea comercial, industrial, profesional, alcohol.
Personas naturales obligadas a llevar contabilidad y personas jurdicas: Tienen plazo para realizar la declaracin y el pago desde junio de 2025. Ejercicio impositivo: Comprende del 1 de enero al 31 de diciembre. Si la actividad econmica inicia despus del 1 de enero, el perodo se cierra al finalizar el ao.

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Valor de una patente municipal El pago de la patente es anual y su precio es entre el 2,5 por mil y el 5 por mil del Capital Propio Tributario1 de la empresa, declarado ante el Servicio de Impuestos Internos (SII), con un mnimo a pagar de 1 UTM y un mximo de 8.000 UTM (entre $49.131 y $393.048.
Artculo 27. - Slo estn exentas del pago de la contribucin de patente municipal las personas jurdicas sin fines de lucro que realicen acciones de beneficencia, de culto religioso, culturales, de ayuda mutua de sus asociados, artsticas o deportivas no profesionales y de promocin de intereses comunitarios.

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