La Libertad Avanza proposes municipal tax reforms in Buenos Aires

The political party La Libertad Avanza (LLA) has introduced a legislative project in the Province of Buenos Aires aimed at redefining municipal taxes. The initiative, presented by provincial deputy Pablo Morillo, seeks to ensure that all local taxes are linked to a specific, effective, and individualized service provided by the municipality.

Morillo argued that current practices, such as charging cleaning and lighting fees in private neighborhoods where services are not rendered, constitute an unfair burden on citizens. The proposal draws support from a recent Supreme Court ruling which determined that a tax can only be demanded if there is a concrete municipal provision.

The project includes the creation of article 226 bis, which would empower the Court of Accounts to verify compliance and sanction officials who authorize irregular taxes. Additionally, it mandates that municipalities publish tax details, justifications, and calculation parameters on their websites, and requires a technical memorandum for any ordinance creating or modifying a tax to ensure cost proportionality.