Land is not only an element on which relationships typical of urban life develop; It is also the basis for agricultural production, which implies that the legislator at different levels has approved normative texts that regulate its use and exploitation, for example.
Following the organization established by the Constitution of the Bolivarian Republic of Venezuela (CRBV, 1999) in terms of its political division, it indicates that the national territory is divided into states, the Capital District, federal agencies, and federal territories. The territory is organized into municipalities.
This means - at first glance - that the local sphere is present, both in urban and rural areas.
Furthermore, the Magna Carta defines the municipality as the primary political unit of the national organization. It has its own legal personality giving it autonomy, which includes the choice of its authorities; management of matters within its competence; creation, collection and control of your income.
Starting from the premise that the action of the municipalities is supported - to a great extent - with taxation, understood as the way to obtain the necessary resources to satisfy collective needs, without prejudice to the corresponding assignments from the national level, such as the Constitutional Site, Interterritorial Compensation Fund, among others; The reality is that the local level turns its attention to urban settlements, since there is concentrated - most of the time - their personal substratum, which requires a significant share of expenses and investments, especially in public services: drinking water, domestic gas, among others. As a consequence, it is leaving - in the background - those that are located in rural areas.
To this must be added that - not always - cities grow in an orderly fashion, multiplying the deficiencies that must be provided by public entities.
In this sense, the legislator has seen the need to change parameters to regulate spaces and - from them - obtain resources - as is the case with taxation - with a view to meeting the demands of the communities; In urban areas, the example of the Urban Property Tax or the Vehicle Tax can be cited.
If this reality is added to the fact that the countryside also needs quality public services to arrive, not only because it is a right provided by the CRBV, but also as support for the improvement of living conditions, it is when a series of instruments are born that They are intended to regulate rural spaces; The special law that - par excellence - applies to optimize it is Agrarian Law.
In it are a series of institutions that - at first glance - seem to confront the postulates of Civil Law, but the legislator conceived it to guarantee the survival of the human species through agricultural, livestock, environmental or fishing production, depending on the case. the case.
One of the elements on which regulations of this type fall is land; The Land and Agrarian Development Law (2010) aims to establish the bases for integral and sustainable rural development, issuing a declaration of affectation of all lands with agricultural vocation, whether public or private, which passes by giving an appropriate use that allows the production and supply of food to the population.
To try to fulfill this task, an administrative structure is created in this legal instrument through national bodies and entities. The National Land Institute - known by its acronym INTI - has as its objective the administration, redistribution of land, regularization of possession over them; Its main headquarters are in the city of Caracas and it can create regional offices. It has legal personality, its own patrimony and will enjoy the fiscal and procedural privileges and prerogatives of the Republic.
The purpose of the Rural Development Institute (INDER) is to contribute to the comprehensive rural development of the agricultural sector in terms of infrastructure, training, and extension. It has legal personality, its own patrimony, and will enjoy the fiscal and procedural privileges and prerogatives of the Republic. Its main headquarters are in the city of Guanare, Portuguese State, being able to create regional offices.
The Foundation for Training and Innovation for Rural Development (CIARA) seeks to promote the improvement of the quality of life and the economy of poor peasant families and small producers, through an improvement in their insertion in local development processes, increasing their agricultural income and their socioeconomic conditions; is attached to INDER.
The Land and Agrarian Development Law (LTDA, 2010), which implies the affectation of lands with agricultural vocation, it follows that all property suitable for agricultural production is subject to the regulations of this Law.
To this must be added that the Organic Law of the Environment (2006) develops constitutional postulates in search of a safe, healthy and ecologically balanced environment, being the obligation of the State, that is, at all levels, to guarantee that the population develops in a pollution-free environment with the active participation of society.
However, for obvious reasons, over time, lands with a probable agricultural vocation were used that were classified as urban, either for residential, commercial or industrial use, which are municipal responsibility.
To avoid the existence of an imbalance, the Organic Law of Land Management (LOOT, 1983) and the Organic Law of Urban Planning (LOOU, 1987), establish parameters where they seek to weigh the various interests at stake.
In effect, the Constitution of the Bolivarian Republic of Venezuela (CRBV, 1999) establishes that a policy of spatial planning will be implemented taking into account the ecological, geographical, population, social, cultural, economic and political realities with the premise of sustainable development, accompanied for citizen participation.
The land regime is linked to the provisions of the CRBV as powers of the National Power to establish it in relation to the planning of the territory, forests, soils, water, air, environment, agricultural, livestock, fisheries and forestry production, land or property taxes rural.
On this, the Organic Law of Municipal Public Power (LOPPM, 2010) - following the constitutional norm - has foreseen that a tax on rural lands will be created by national law where the collection and control mechanisms will be established by the Municipality.
However, the LTDA creates a tax on idle lands and non-conforming uses by the National Power, specifically the Integrated National Service of Customs and Tax Administration (SENIAT).
It is worth asking, is this the tax referred to by the CRBV when it entrusts the national legislator with the creation of land taxes or on rustic properties whose collection and control corresponds to the municipalities? Is the existing one another? Why hasn't it been created yet, then?
It should be noted that the regime means the reservation granted by the Fundamental Text to the National Power regarding the regulatory framework, it is that states and municipalities cannot dictate norms that invade the competences of the national level, and must cooperate and coordinate with the national instances in their projects and programs for being concurrent competitions; However, the local sphere can and should exercise its rights in areas such as urban planning, taxation, urban land transit, among others.
In the case of rural lands, the municipality cannot apply the tax on urban real estate because of the matter, because - as has been said - the tax on rural land is different from the former, even less that of idle land and non-uses. compliant.
It is appropriate to highlight the provisions of the LOOT regarding the so-called Areas under Special Administration Regime - known by its acronym ABRAE - which implies that they are spaces subject to regulations and unique management given their characteristics, which includes areas of use and areas integrated development rural areas. For this, the plans contemplated by it must be dictated.
It has also foreseen how the urban perimeter is determined, including the expansion areas where the ejidos are involved in accordance with the LOPPM, the LOOU and the Law of Uncultivated Lands and Ejidos (1936).
The provisions of the Organic Law of the Federal Council of Government (2010) should also be consulted in the so-called development motor districts since it could include some of the ABRAE or others in its creation.
The Organic Law of Public and Popular Planning (LOPPP, 2010), is linked, since its purpose is to develop and strengthen popular power by establishing the principles and norms that govern the branches of Public Power on planning, as well as the organization and operation of the bodies in charge of planning and coordinating public policies, in order to guarantee a planning system whose purpose is the use of public resources aimed at the achievement, coordination and harmonization of plans, programs and projects for the transformation of the country. This is also related to participation initiatives such as community councils and other forms.
