IUSI collection: municipalities versus DICABI (Finance Ministry)
- Municipal intelligence for siting
- The country, department by department
- not audited
The property tax (IUSI) has two possible administrators: the Ministry of Public Finance (MINFIN) transfers collection to municipalities that demonstrate capacity (a process begun in 1994; 11 further municipalities took it on in 2013 alone), and where they have not, collection is handled by DICABI (the Directorate of Cadastre and Appraisal of Real Estate, within MINFIN), which also maintains the fiscal register - a detail from an indexed snippet, as the MINFIN note returned a 403. The 11 industrial municipalities in the dossier administer their own IUSI in visible practice (Villa Nueva and Mixco documented), but the full official list must be confirmed with MINFIN/DICABI. Site implication: assessed values and collection aggressiveness vary by municipality; in self-administering municipalities the account statement is a local procedure.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
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