{"id":27903,"date":"2025-01-04T15:15:55","date_gmt":"2025-01-04T15:15:55","guid":{"rendered":"https:\/\/idepprivados.com\/?p=27903"},"modified":"2025-01-07T14:49:13","modified_gmt":"2025-01-07T14:49:13","slug":"lo-que-debes-conocer-del-arbitrio-de-boleto-de-ornato","status":"publish","type":"post","link":"https:\/\/idepprivados.com\/index.php\/2025\/01\/04\/lo-que-debes-conocer-del-arbitrio-de-boleto-de-ornato\/","title":{"rendered":"LO QUE DEBES CONOCER DEL ARBITRIO DE BOLETO DE ORNATO"},"content":{"rendered":"\t\t
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\u00a0<\/strong>Los aspectos detallados a continuaci\u00f3n son b\u00e1sicos no solo para un estudiante de la Licenciatura en Ciencias Jur\u00eddicas y Sociales con t\u00edtulos de Abogado y Notario -Derecho-, <\/em>sino para todos los habitantes de la Rep\u00fablica en general, todo ello con fundamento en el Decreto 121-96 Ley del Arbitrio de Ornato Municipal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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ATENCI\u00d3N CON LA EXCEPCI\u00d3N A LA OBLIGACI\u00d3N DEL PAGO<\/strong><\/p>

El art\u00edculo 2 del Decreto 121-96 Ley del Arbitrio de Ornato Municipal, regula que est\u00e1n obligadas al pago las personas comprendidas entre los 18 y 65 a\u00f1os de edad, sin embargo, existe el Acuerdo COM 34-2021<\/strong> emitido por el Concejo Municipal de la Ciudad de Guatemala, el cual en su art\u00edculo 1 precept\u00faa en lo conducente lo siguiente: \u201c\u2026Eximir el pago del arbitrio denominado Boleto de Ornato a toda persona guatemalteca o extranjera domiciliada que resida en la jurisdicci\u00f3n del municipio de Guatemala que tenga 60 a\u00f1os o m\u00e1s de edad, aun cuando se encuentren laborando<\/em>\u2026\u201d<\/p>

El contenido del Acuerdo antes mencionado, provoca repercusiones legales en el Art\u00edculo 13 de la Ley del Arbitrio de Ornato Municipal, ya que el referido art\u00edculo regula quienes est\u00e1n exentos del pago del Arbitrio, dentro de las cuales menciona las personas mayores de 65 a\u00f1os de edad, ya que en todo caso no ser\u00edan las personas mayores de 65 a\u00f1os sino de 60 a\u00f1os, integrando el Acuerdo COM 34-2021.<\/p>

\u00bfEL ACUERDO COM 34-2021 ES APLICABLE PARA TODO EL TERRITORIO DE GUATEMALA?<\/strong>
No, por ser un Acuerdo de car\u00e1cter municipal, \u00fanicamente surte efectos dentro de la jurisdicci\u00f3n del municipio para el cual el Concejo Municipal lo emiti\u00f3, se coloca a manera de ejemplo, hay que analizar las disposiciones emitidas por cada Concejo Municipal.<\/p>

CONSIDERACIONES PARA LA EMISION DEL ACUERDO COM 34-2021<\/strong>
\u2022 El Gobierno municipal le corresponde al Concejo Municipal.<\/p>

\u2022 El Concejo municipal, es el \u00f3rgano colegiado superior de deliberaci\u00f3n decisi\u00f3n de los asuntos municipales.<\/p>

\u2022 Constitucional y ordinariamente el Concejo Municipal, tiene dentro de sus atribuciones, la emisi\u00f3n y aprobaci\u00f3n de acuerdos, reglamentos y ordenanzas municipales.<\/p>

\u2022 Decreto 80-96 del Congreso de la Rep\u00fablica Ley de Protecci\u00f3n para las personas de la tercera edad, establece en su art\u00edculo 3 define persona de la tercera edad o anciano, a toda persona que tenga 60 a\u00f1os o m\u00e1s, asimismo, el art\u00edculo 30 literal c) que el pago de boleto de ornato ser\u00e1 exonerado totalmente para los ancianos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tDECRETO DEL CONGRESO 121-96 LEY DE ARBITRIO DE ORNATO MUNICIPAL\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tDECRETO DEL CONGRESO 121-96 LEY DE ARBITRIO DE ORNATO MUNICIPAL<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tACUERDO COM-34-2021\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tACUERDO COM-34-2021<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\u00a0Los aspectos detallados a continuaci\u00f3n son b\u00e1sicos no solo para un estudiante de la Licenciatura en Ciencias Jur\u00eddicas y Sociales con t\u00edtulos de Abogado y Notario -Derecho-, sino para todos los habitantes de la Rep\u00fablica en general, todo ello con fundamento en el Decreto 121-96 Ley del Arbitrio de Ornato Municipal. ATENCI\u00d3N CON LA EXCEPCI\u00d3N […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[9],"tags":[],"class_list":["post-27903","post","type-post","status-publish","format-standard","hentry","category-blog"],"yoast_head":"\nLO QUE DEBES CONOCER DEL ARBITRIO DE BOLETO DE ORNATO – IDEP - Instituto de Preparaci\u00f3n de Privados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/idepprivados.com\/index.php\/2025\/01\/04\/lo-que-debes-conocer-del-arbitrio-de-boleto-de-ornato\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LO QUE DEBES CONOCER DEL ARBITRIO DE BOLETO DE ORNATO – IDEP - Instituto de Preparaci\u00f3n de Privados\" \/>\n<meta property=\"og:description\" content=\"\u00a0Los aspectos detallados a continuaci\u00f3n son b\u00e1sicos no solo para un estudiante de la Licenciatura en Ciencias Jur\u00eddicas y Sociales con t\u00edtulos de Abogado y Notario -Derecho-, sino para todos los habitantes de la Rep\u00fablica en general, todo ello con fundamento en el Decreto 121-96 Ley del Arbitrio de Ornato Municipal. 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