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cio.
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butaria.
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Artículo 6º.- Periodo Impositivo y Devengo.
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vo.
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Disposición Final.- Entrada en vigor.
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ORDENANZA FISCAL REGULADORA DE LA
TASA POR LA PRESTACION DE SERVICIOS EN
LAS INSTALACIONES DE LOS COMPLEJOS
POLIDEPORTIVOS DE LA DIPUTACIÓN DE HUELVA
Introducción.
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Artículo 2º.- Hecho Imponible.
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Polideportivo Las Américas: Estadio Iberoamericano de Atletismo
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deportivas. deportivas.
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recreación.

Artículo 3º.- Sujeto Pasivo.

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Artículo 5º.- Exenciones.
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provincia
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cial de Huelva pueda conceder la exención del pago
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dencia de la Excma. Diputación de Huelva o Diputado
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Artículo 7º.- Base Imponible y Liquidable.
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2.- INSTALACIONES DEPORTIVAS (precio utilización
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hora).
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F $FWLYLGDG E GHO DUWtFXOR  SUHFLR SRU SHUVRQD
 $FWLYLGDGHVSDUWLFLSDWLYDVGHRFLR\UHFUHDFLyQ(OHVWDEOHFLGRSRUOD3UHVLGHQFLDGHOD'LSXWDFLyQR'LSXWDGRHQTXLHQ
GHOHJXH \ TXH HVWDUi UHFRJLGR HQ ODV  FRQYRFDWRULDV TXH VH HIHFW~HQ
Artículo 9º.- Devengo.
6H GHYHQJD OD 7DVD \ QDFH OD REOLJDFLyQ GH FRQWULEXLU GHVGH HO PRPHQWR HQ TXH VH VROLFLWH OD SUHVWDFLyQ GHO
VHUYLFLR R OD UHDOL]DFLyQ GH OD DFWLYLGDG GH TXH VH WUDWH SRU SDUWH GHO VXMHWR SDVLYR GHELHQGR VDWLVIDFHUVH OD FXRWD
WULEXWDULD FRUUHVSRQGLHQWH
Artículo 10º.- Régimen de Declaración e Ingreso.
 /RV VXMHWRV SDVLYRV SDUD GDUVH GH DOWD FRPR DERQDGR GH ORV &RPSOHMRV 3ROLGHSRUWLYRV GH OD 'LSXWDFLyQ GH
+XHOYD  GHEHUiQ VROLFLWDU OD DXWRUL]DFLyQ SDUD OD SUHVWDFLyQ GHO VHUYLFLR R OD UHDOL]DFLyQ GH OD DFWLYLGDG REMH
WRV GH JUDYDPHQ SXGLHQGR H[LJLUVH HO GHSyVLWR SUHYLR GH OD FXDQWtD GH OD WDVD (Q FDVR GH TXH QR VH KD\D
H[LJLGR HO GHSyVLWR SUHYLR VH SURFHGHUi DO LQJUHVR GH OD FXRWD WULEXWDULD VHJ~Q HO SURFHGLPLHQWR OHJDOPHQWH
HVWDEOHFLGR
 /RV VXMHWRV SDVLYRV VROLFLWDUiQ OD SUHVWDFLyQ GHO VHUYLFLR R OD UHDOL]DFLyQ GH OD DFWLYLGDG FRUUHVSRQGLHQWH SURGXFLpQ
GRVH HO FREUR GH FDGD VHUYLFLR R DFWLYLGDG PHGLDQWH OLTXLGDFLyQ LQGLYLGXDO \ DXWyQRPD SUHYLDPHQWH DO LQLFLDUVH HO
VHUYLFLR R OD DFWLYLGDG HQ IXQFLyQ GH OD QDWXUDOH]D GH ORV GLVWLQWRV KHFKRV LPSRQLEOHV HVWDEOHFLGRV HQ HO DUWtFXOR ž
GHOD2UGHQDQ]D)LVFDOGHODSUHVHQWH7DVD\GHFRQIRUPLGDGFRQODVQRUPDVTXHUHJXOHQORVDVSHFWRVRUJDQL]DWLYRV
SURSLRV GH ORV PLVPRV
 /DV FXRWDV OLTXLGDGDV \ QR VDWLVIHFKDV GHQWUR GHO SHULRGR YROXQWDULR \ VX SUyUURJD VHUiQ H[LJLGDV SRU OD YtD GH
DSUHPLR FRQ DUUHJOR D ODV QRUPDV GHO 5HJODPHQWR *HQHUDO GH 5HFDXGDFLyQ
 &XDQGR SRU FDXVDV QR LPSXWDEOHV DO VXMHWR SDVLYR OD SUHVWDFLyQ GHO VHUYLFLR R OD UHDOL]DFLyQ GH OD DFWLYLGDG QR VH
GHVDUUROOH VH SURFHGHUi D OD GHYROXFLyQ GHO LPSRUWH FRUUHVSRQGLHQWH
Artículo 11º.- Gestión.
7RGR OR UHODWLYR D OD JHVWLyQ GH HVWD WDVD VH UHDOL]DUi GH FRQIRUPLGDG D OR SUHYLVWR HQ HO 5HDO 'HFUHWR /H
JLVODWLYR  GH  GH PDU]R SRU TXH HO VH DSUXHED HO WH[WR UHIXQGLGR GH OD /H\ 5HJXODGRUD GH ODV +DFLHQGDV
/RFDOHV HQ OD /H\ *HQHUDO 7ULEXWDULD HQ OD /H\ GH 'HUHFKRV \ *DUDQWtDV GHO &RQWULEX\HQWH 5HJODPHQWR *HQHUDO GH
5HFDXGDFLyQ \ HQ ODV GHPiV /H\HV GHO (VWDGR UHJXODGRUDV GH OD PDWHULD DVt FRPR HQ ODV GLVSRVLFLRQHV GLFWDGDV
SDUD VX GHVDUUROOR
Artículo 12º.- Infracciones y Sanciones.
(Q WRGR OR UHODWLYR D OD FDOLÀFDFLyQ GH LQIUDFFLRQHV WULEXWDULDV DVt FRPR GH ODV VDQFLRQHV TXH D ODV PLVPDV
FRUUHVSRQGDQ HQ FDGD FDVR VH HVWDUi  D OR GLVSXHVWR HQ HO 7tWXOR ,9 DUWtFXORV  \ VLJXLHQWHV GH OD /H\ *HQHUDO
7ULEXWDULD
12700 GH'LFLHPEUHGH %2/(7,12),&,$/+8(/9$1ž

Artículo 13º.- Particularidades. culo 106 GH OD /H\  GH  GH DEULO 5HJXODGRUD GH
ODV %DVHV GHO 5pJLPHQ /RFDO \ GH FRQIRUPLGDG FRQ OR
&XDQGRVHGHVHHXWLOL]DUXQDLQVWDODFLyQFRQGHUHFKR
GLVSXHVWRHQORVDUWtFXORVED\DSDUWDGRV
DLQJUHVRVSRUWDTXLOODSRULQVFULSFLyQRSDUWLFLSDFLyQ
HQ OD DFWLYLGDG RUJDQL]DGD VREUH HO SUHFLR S~EOLFR
HVWDEOHFLGRVHJUDYDUiFRQHOGHORUHFDXGDGR
GHMDQGR DO PLVPR WLHPSR XQ PDUJHQ GH IOH[LELOLGDG
SDUD PRGLILFDU HO SRUFHQWDMH GHO JUDYDPHQ VL OD
3UHVLGHQFLD GH OD ([FPD 'LSXWDFLyQ 3URYLQFLDO GH
+XHOYD R 'LSXWDGR HQ TXLHQ GHOHJXH OR FRQVLGHUD
oportuno.
 3DUD ODV DFWLYLGDGHV HVSHFLDOHV TXH VH FHOHEUHQ HQ
HO &RPSOHMR 3ROLGHSRUWLYR TXH SUHFLVHQ HO PRQWDMH GH
DSDUDWRV\PDWHULDOHVFRPSOHPHQWDULRVRVREUHSDVHQHO
KRUDULRGHIXQFLRQDPLHQWRGHORV&RPSOHMRV3ROLGHSRU
WLYRV GH OD 'LSXWDFLyQ GH +XHOYD HO SUHFLR SRU HO XVR
GHO PLVPR VH HVWDEOHFHUi GH DFXHUGR FRQ OR VROLFLWDGR
D OD 3UHVLGHQFLD GH OD ([FPD 'LSXWDFLyQ 3URYLQFLDO GH
+XHOYD R 'LSXWDGR HQ TXLHQ GHOHJXH
&XDQGRVHSUHFLVHHOIRPHQWRGHXQRRYDULRVGHORV
VHUYLFLRV SUHVWDGRV HQ ORV &RPSOHMRV 3ROLGHSRUWLYRV
VHSRGUiQHVWDEOHFHUSUHFLRVHVSHFLDOHVUHGXFLGRVGH
  \ Z  GHO 5HDO 'HFUHWR /HJLVODWLYR  GH 
GH PDU]R SRU HO TXH VH DSUXHED HO 7H[WR 5HIXQGLGR
GH OD /H\ 5HJXODGRUD GH ODV +DFLHQGDV /RFDOHV HVWD
'LSXWDFLyQ HVWDEOHFH OD ´7$6$ 325 9,6,7$6 <$&726
(1 (/ 08(//( '( /$6 &$5$%(/$6µ TXH VH UHJLUi
SRU OD SUHVHQWH 2UGHQDQ]D )LVFDO FX\DV QRUPDV DWLHQ
GHQ D OR SUHYHQLGR HQ HO DUWtFXOR  GHO FLWDGR 5HDO
'HFUHWR /HJLVODWLYR
Artículo 2º.- Hecho Imponible.
&RQVWLWX\HHOKHFKRLPSRQLEOHGHOD7DVDODSUHVWDFLyQ
GHO VHUYLFLR GH YLVLWDV R DFWRV D FHOHEUDU HQ ODV LQVWDODFLR
QHV GHO 0XHOOH GH ODV &DUDEHODV VLWXDGR HQ OD ORFDOLGDG
GH 3DORV GH OD )URQWHUD \ GH ODV TXH HV SURSLHWDULD OD
&RUSRUDFLyQ 3URYLQFLDO
Artículo 3º.- Sujeto Pasivo.
 6RQVXMHWRVSDVLYRVHQFRQFHSWRGHFRQWULEX\HQWHVODV
SHUVRQDV ItVLFDV R MXUtGLFDV DVt FRPR ODV HQWLGDGHV D
ORVPLVPRVHQFXDOTXLHUSXQWRGHODUWLFXORPLHQWUDV
GXUH OD WHPSRUDO FDPSDxD GH SURPRFLyQ VH IDFXOWD
D OD 3UHVLGHQFLD GH OD ([FPD 'LSXWDFLyQ 3URYLQFLDO
GH +XHOYD R 'LSXWDGR HQ TXLHQ GHOHJXH SDUD TXH
GHWHUPLQH ODV FXDQWtDV VHUYLFLRV \ GXUDFLyQ GH ODV
PLVPDV
 /RVDERQDGRVDOLG+TXHKD\DQDGTXLULGRVXFRQGLFLyQ
HQ RWUR &HQWUR R ,QVWDODFLyQ 'HSRUWLYD GH OD -XQWD GH
$QGDOXFtDWHQGUiQORVPLVPRVGHUHFKRV\REOLJDFLRQHV
TXH ORV DERQDGRV TXH KDQ REWHQLGR WDO FRQGLFLyQ HQ
DOJXQR GH ORV &RPSOHMRV 'HSRUWLYRV GH OD 'LSXWDFLyQ
de Huelva.
 6H IDFXOWD D OD 3UHVLGHQFLD GH OD ([FPD 'LSXWDFLyQ
3URYLQFLDO GH +XHOYD R 'LSXWDGR HQ TXLHQ GHOHJXH
SDUD TXH OLPLWH R VXVSHQGD HO DFFHVR GH XVXDULRV QR
DERQDGRV D ODV SLVFLQDV VL KD\ PRWLYRV MXVWLÀFDGRV GH
GHVRUGHQ S~EOLFR R LQVHJXULGDG
Disposición Final.
/DSUHVHQWH2UGHQDQ]D)LVFDOTXHUHJXODODWDVDSRU
ODSUHVWDFLyQGHVHUYLFLRVHQODVLQVWDODFLRQHVGHOFRPSOHMR
SROLGHSRUWLYR ´/DV $PpULFDVµ TXH FRQVWD GH  DUWtFXORV
KD VLGR DSUREDGD SRU pVWD ([FPD 'LSXWDFLyQ HQ 3OHQR \
SXEOLFDGR VX WH[WR tQWHJUR HQ HO %ROHWtQ 2ÀFLDO GH OD 3UR
YLQFLDQ~PHURBBGHIHFKDBBBBBHQWUDUiHQYLJRUHOPLVPR
GtD GH VX SXEOLFDFLyQ HQ HO %ROHWtQ 2ÀFLDO GH OD 3URYLQFLD
\ VHUi GH DSOLFDFLyQ D SDUWLU GHO GtD XQR GH HQHUR GH GRV
PLO VLHWH SHUPDQHFLHQGR HQ YLJRU KDVWD VX PRGLÀFDFLyQ R
GHURJDFLyQ H[SUHVDV
ORDENANZA FISCAL REGULADORA DE LA TASA
POR VISITAS Y ACTOS EN EL MUELLE DE LAS
CARABELAS.
Artículo 1º.-Fundamento y naturaleza.
 (Q XVR GH ODV IDFXOWDGHV FRQFHGLGDV SRU ORV
DUWtFXORV  \  GH OD &RQVWLWXFLyQ \ SRU HO DUWt
TXHVHUHÀHUHHODUWtFXORGHOD/H\*HQHUDO7ULEXWDULD
TXH VROLFLWHQ R D ODV TXH VH DXWRULFH OD XWLOL]DFLyQ GHO
PXHOOHGHODVFDUDEHODVSDUDORVÀQHVUHJXODGRVHQpVWD
2UGHQDQ]D
 &XDQGR OD XWLOL]DFLyQ SULYDWLYD R HO DSURYHFKDPLHQWR
HVSHFLDO SURYRTXHQ OD GHVWUXFFLyQ R HO GHWHULRUR GH
ORV ELHQHV WLWXODULGDG GH OD &RUSRUDFLyQ HO EHQHÀFLDULR
VLQ SHUMXLFLR GHO SDJR GH OD WDVD TXH OH FRUUHVSRQGD
HVWi REOLJDGR D UHLQWHJUDU HO FRVWH WRWDO GH ORV JDVWRV
FRUUHVSRQGLHQWHV GH UHFRQVWUXFFLyQ \R UHSDUDFLyQ \ D
GHSRVLWDU SUHYLDPHQWH VX LPSRUWH
 6LORVGDxRVVRQLUUHSDUDEOHVHOEHQHÀFLDULRLQGHPQL]DUi
D OD &RUSRUDFLyQ 3URYLQFLDO FRQ XQD FDQWLGDG LJXDO DO
YDORUGHORVELHQHVGHVWUXLGRVRDOLPSRUWHGHOGHWHULRUR
GH ORV GHVSHUIHFWRV
 3RGUiSHUFLELUVHHOFRVWHHIHFWLYRGHWRGRVORVVHUYLFLRV
DGLFLRQDOHV TXH VH RULJLQHQ FRQ PRWLYR GHO HMHUFLFLR GH
ODV DFWLYLGDGHV \ ORV VHUYLFLRV SUHYLVWRV HQ OD SUHVHQWH
QRUPDWLYD HVSHFLDOPHQWH ORV GH OLPSLH]D YLJLODQFLD
ERPEHURV \ RWURV (Q HVWRV FDVRV VLPXOWiQHDPHQWH
SRGUi H[LJLUVH DGHPiV GHO SDJR GH OD WDVD FRUUHVSRQ
GLHQWH D FRQVWLWXFLyQ GH XQ GHSyVLWR HQ PHWiOLFR TXH
JDUDQWLFH HO SDJR GH ORV VHUYLFLRV \ GH ORV SRVLEOHV
GHVSHUIHFWRV
 1R SRGUiQ FRQGRQDUVH WRWDO R SDUFLDOPHQWH ODV LQGHP
QL]DFLRQHV\ORVUHLQWHJURVDTXHVHUHÀHUHHOSUHVHQWH
DUWtFXOR
Artículo 4º.- Responsables.
 5HVSRQGHUiQVROLGDULDPHQWHGHODVREOLJDFLRQHVWULEXWDULDV
GHOVXMHWRSDVLYRODVSHUVRQDVItVLFDV\MXUtGLFDVDTXHVH
UHÀHUHQ ORV DUWtFXORV  GH OD /H\ *HQHUDO 7ULEXWDULD
 6HUiQUHVSRQVDEOHVVXEVLGLDULRVODVSHUVRQDVRHQWLGD
GHV UHODFLRQDGDV HQ HO DUWtFXOR  GH OD /H\ *HQHUDO
7ULEXWDULD