Información jurídica inteligente
 Perú | +51 164 193 54

El impuesto predial y su impacto en las finanzas públicas

Document Citado por Relacionados
Vincent
AutorOtto Alonso Acosta Bermedo, Adriana del Pilar Tapia Quintanilla, Christian Fernando Wong Vargas
Páginas157-172
157
EL IMPUESTO PREDIAL Y SU IMPACTO EN
LAS FINANZAS PÚBLICAS*
'ƌƵƉŽĚĞ/ŶǀĞƐƟŐĂĐŝſŶd,"D/^**
* (OHGLWRUGH7+Ɯ0,65HYLVWD GH'HUHFKRGHVHDDJUDGHFHU ODFRODERUDFLyQGH 5DIDHO7RUUHV0LUy4XHVDGD
HQODSURGXFFLyQ\GLVHxRGHLQIRJUDItDSDUDHVWDLQYHVWLJDFLyQ
* (O*UXSRGH,QYHVWLJDFLyQTXHHODERUyHOSUHVHQWHDUWtFXORHVWXYRFRQIRUPDGRSRU2WWR$ORQVR$FRVWD%HUQH-
GRGLUHFWRUGHODFRPLVLyQGH$GPLQLVWUDFLyQ$GULDQDGHO3LODU7DSLD4XLQWDQLOODPLHPEURGHODFRPLVLyQGH
$FWXDOLGDG-XUtGLFD\&KULVWLDQ)HUQDQGR:RQJ9DUJDVGLUHFWRUGHODFRPLVLyQGH6HPLQDULRV
ůĮŶĂŶĐŝĂŵŝĞŶƚŽƉƷďůŝĐŽĞƐƵŶĨĂĐƚŽƌĚĞƐƵŵĂ
importancia para el sostenimiento de un Estado.
ƐƉŽƌĞƐĞŵŽƟǀŽƋƵĞĞdžŝƐƚĞŶĚŝǀĞƌƐŽƐƚƌŝďƵƚŽƐ
ƋƵĞƐŽŶ ĨƵŶĚĂŵĞŶƚĂůĞƐƉĂƌĂůŽŐƌĂƌ ƚĂůĐŽŵĞ-
ƟĚŽ͕ĐŽŵŽĞƐĞůĐĂƐŽĚĞů /ŵƉƵĞƐƚŽWƌĞĚŝĂů͘^ŝŶ
ĞŵďĂƌŐŽ͕͎ĂƋƵĞůŝŵƉƵĞƐƚŽĐƵŵƉůĞƐƵĮŶĂůŝĚĂĚ
ĞŶĞůWĞƌƷ͍͎^ƵƚĂƐĂĞƐĮũĂĚĂĂĚĞĐƵĂĚĂŵĞŶƚĞ͍
͎džŝƐƚĞƵŶďƵĞŶƐŝƐƚĞŵĂĚĞƌĞĐĂƵĚĂĐŝſŶ͍
ŶĞƐƚĂŝŶǀĞƐƟŐĂĐŝſŶ͕d,"D/^ĂŶĂůŝnjĂůŽƐƌĞƚŽƐ
ƋƵĞ ĞŶĐƵĞŶƚƌĂ ůĂ ĚĞƐĐĞŶƚƌĂůŝnjĂĐŝſŶ ĮƐĐĂů ĞŶ
ŶƵĞƐƚƌŽƉĂşƐ͕ƉƌŽǀĞLJĞŶĚŽĂĚĞŵĄƐ͕ƵŶĞŶĨŽƋƵĞ
ũƵƌşĚŝĐŽ͘ ƐŝŵŝƐŵŽ͕ƐĞ ƉƌĞƐĞŶƚĂ ƵŶ ĚŝŶĄŵŝĐŽ
estudio del Impuesto Predial en el país, con-
ĐůƵLJĞŶĚŽƋƵĞƚĂů ĂĨĞĐƚĂĚĞĮŶŝƟǀĂŵĞŶƚĞĂ ůĂƐ
ĮŶĂŶnjĂƐƉƷďůŝĐĂƐLJƋƵĞ͕ƉŽƌĞůůŽ͕ ůĂƚĂƐĂĚĞďĞ
ƐĞƌƉƌŽŐƌĞƐŝǀĂŵĞŶƚĞŵŽĚŝĮĐĂĚĂLJĂůnjĂĚĂ͘^ĞƌĄ
ĨƵŶĚĂŵĞŶƚĂůƋƵĞĠƐƚĞƐĞĂƌĞĐĂƵĚĂĚŽŵĞĚŝĂŶ-
ƚĞƵŶĂĂĚĞĐƵĂĚĂŐĞƐƟſŶƉƷďůŝĐĂ ƋƵĞƉĞƌŵŝƚĂ
descentralizar los fondos y maximizar su uso
ƉĂƌĂďĞŶĞĮĐŝĂƌĂƚŽĚŽƐůŽƐƐĞĐƚŽƌĞƐ͘
WƵďůŝĐĮŶĂŶĐĞ ŝƐ ŽĨŵƵĐŚ ŝŵƉŽƌƚĂŶĐĞ ĨŽƌƚŚĞ
sustainability of a State. For that purpose,
there are diverse tax mechanisms that are
key to achieve that purpose, such as the case
ŽĨ WƌŽƉĞƌƚLJ dĂdžĞƐ͘ ,ŽǁĞǀĞƌ͕ ĐĂŶ ǁĞ Ăĸƌŵ
ƚŚĂƚ ƚŚŝƐ ƚĂdž ĂĐŚŝĞǀĞƐ ƚŚĂƚ ŐŽĂů ŝŶ WĞƌƵ͍ /Ɛ
ƚŚĞƌĂƚĞƉƌŽƉĞƌůLJ ĮdžĞĚ͍/ƐƚŚĞƌĞ ĂŶĂĚĞƋƵĂƚĞ
ĂĚŵŝŶŝƐƚƌĂƟŽŶĂŶĚƌĞĐŽůůĞĐƟŽŶŽĨƚĂdžĞƐ͍
/Ŷ ƚŚŝƐ ŝŶǀĞƐƟŐĂƟŽŶ͕ d,"D/^ ƐƚƵĚŝĞƐ ƚŚĞ
ĚŝǀĞƌƐĞ ĐŚĂůůĞŶŐĞƐ ƚŚĂƚ ĐŽŵĞ ƵƉ ŝŶ ĮƐĐĂů
ĚĞĐĞŶƚƌĂůŝnjĂƟŽŶ ŝŶ ƚŚŝƐ ĐŽƵŶƚƌLJ͕ƐŚŽǁŝŶŐ Žī
Ă ůĞŐĂů ƉĞƌƐƉĞĐƟǀĞ ĂƐ ǁĞůů͘ /ƚ ĂůƐŽ ďƌŝŶŐƐ Ă
dynamic study of Property Taxes, concluding
that it has a very decisive impact on public
ĮŶĂŶĐĞ͕ĂŶĚĨŽƌƚŚĂƚƌĞĂƐŽŶ͕ƚŚĞƌĂƚĞŵƵƐƚďĞ
ƉƌŽŐƌĞƐƐŝǀĞůLJ ŵŽĚŝĮĞĚ ĂŶĚ ŝŶĐƌĞĂƐĞĚ͘ /ƚ ǁŝůů
ďĞĨƵŶĚĂŵĞŶƚĂůƚŚĂƚ ƚŚĞƌĞĐŽůůĞĐƟŽŶ ŵĂLJďĞ
done with good governance that allows both
ƚŚĞĚĞĐĞŶƚƌĂůŝnjĂƟŽŶĂŶĚ ŵĂdžŝŵŝnjĂƟŽŶŽĨƚŚĞ
ĨƵŶĚƐƵƐĞ͕ŝŶŽƌĚĞƌƚŽďĞŶĞĮƚĂůůƐĞĐƚŽƌƐ͘
ĂdžĞƐ͕ƉƵďůŝĐĮŶĂŶĐĞ͕ĮƐ-
ĐĂůĚĞĐĞŶƚƌĂůŝnjĂƟŽŶ͕ ƚĂdžƌĂƚĞ͕ ŝŶĂĨĞĐƚĂĐŝŽŶĞƐ͕
ĞdžĞŵƉƟŽŶƐ͘
W½ÙÝ ½ò͗ /ŵƉƵĞƐƚŽ ƉƌĞĚŝĂů͕ ĮŶĂŶnjĂƐ
ƉƷďůŝĐĂƐ͕ĚĞƐĐĞŶƚƌĂůŝnjĂĐŝſŶĮƐĐĂů͕ƚĂƐĂŝŵƉŽƐŝ-
ƟǀĂ͕ŝŶĂĨĞĐƚĂĐŝŽŶĞƐ͕ĞdžŽŶĞƌĂĐŝŽŶĞƐ͘
158
THEMIS 64 | Revista de Derecho
EL IMPUESTO PREDIAL Y SU IMPACTO EN LAS FINANZAS PÚBLICAS
I. BREVE APROXIMACIÓN FINANCIERA-
JURÍDICA
͘ ŶĨŽƋƵĞĮŶĂŶĐŝĞƌŽ
ϭ͘ >ĂĚŝİĐŝůĚĞƐĐĞŶƚƌĂůŝnjĂĐŝſŶĮƐĐĂů
ůĐĞŶƚƌĂůŝƐŵŽĞƐƵŶŽĚĞ ůŽƐŵĂůĞƐ ƋƵĞĚĞƐĚĞ
ƐŝĞŵƉƌĞŚĂĂĐŽŵƉĂŹĂĚŽĂ ůĂ ĐŽŶƐƚƌƵĐĐŝſŶ ĚĞ
ůĂZĞƉƷďůŝĐĂϭLJƋƵĞŚĂƐƚĂĞůĚşĂĚĞ ŚŽLJƌĞƐƵůƚĂ
ĚŝİĐŝůĚĞĐŽŵďĂƟƌ͘Ɛ͕ƉƵĞƐ͕ůĂĐŽŶĐĞŶƚƌĂĐŝſŶĚĞ
ƉŽĚĞƌĞƐ͕ƌĞĐƵƌƐŽƐ LJŽƚƌŽƐĞŶƚŽƌŶŽ ĂƵŶƷŶŝĐŽ
ĐĞŶƚƌŽĐŽŵƷŶ͗ůŐŽďŝĞƌŶŽĐĞŶƚƌĂů͘ƐƚĞŶŽƐŽůŽ
ƌĞƷŶĞĞŶƐşŵŝƐŵŽůĂƐĨƵŶĐŝŽŶĞƐƋƵĞůĞĐŽƌƌĞƐ-
ƉŽŶĚĞŶ͕ƐŝŶŽƋƵĞ͕ĂĚĞŵĄƐ͕ĂďƐŽƌďĞůĂƐůĂďŽƌĞƐ
LJƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞƐĚĞůŽƐŽƚƌŽƐŶŝǀĞůĞƐĚĞŐŽ-
ďŝĞƌŶŽĐŽŶĞůŽďũĞƟǀŽĚĞŵĂŶƚĞŶĞƌƵŶĐŽƌƌĞĐƚŽ
ĐŽŶƚƌŽůLJ ŽďƐĞƌǀĂĐŝſŶĚĞ ůŽƐ ŵŝƐŵŽƐ͘ƐşŵŝƐ-
ŵŽ͕ĞůůŽĐŽŶůůĞǀĂƌşĂĂƉŽĚĞƌĞǀŝƚĂƌĞůĚĞƐŽƌĚĞŶ͘
ŶĐŽŶƚƌĂƉŽƐŝĐŝſŶĂĞƐƚĞĨĞŶſŵĞŶŽƐĞĞŶĐƵĞŶ-
ƚƌĂ Ğů ƉƌŽĐĞƐŽĚĞ ĚĞƐĐĞŶƚƌĂůŝnjĂĐŝſŶ2͕ Ğů ĐƵĂů
ďƵƐĐĂƌĞĚŝƐƚƌŝďƵŝƌůĂƐ ĨƵŶĐŝŽŶĞƐƋƵĞ ʹĞƋƵŝǀŽ-
ĐĂĚĂŵĞŶƚĞʹŚĂ ƚŽŵĂĚŽ Ğů ŐŽďŝĞƌŶŽ ĐĞŶƚƌĂů͘
ƐƚĞƉƌŽĐĞƐŽŚĂƐŝĚŽĐŽŶĐĞďŝĚŽĐŽŵŽƵŶŵĞ-
ĚŝŽƉĂƌĂƌĞĚƵĐŝƌůŽƐƉƌŽďůĞŵĂƐĚĞĚĞƐŝŐƵĂůĚĂĚ
LJ ŽƉŽƌƚƵŶŝĚĂĚ ƉĂƌĂ Ğů ĚĞƐĂƌƌŽůůŽ ŚƵŵĂŶŽ͕
ƐƵƌŐŝĚŽƐĂƉƌŽƉſƐŝƚŽĚĞůĂ ĐĞŶƚƌĂůŝnjĂĐŝſŶƉŽůş-
ƟĐĂLJĞĐŽŶſŵŝĐĂ͘ƵŶƋƵĞĞů ƌĞĨĞƌŝĚŽƉƌŽĐĞƐŽ
ĚĞĚĞƐĐĞŶƚƌĂůŝnjĂĐŝſŶƐĞĂ ĐŽŶĐĞďŝĚŽĐŽŵŽ ƵŶ
ƉƌŽƉſƐŝƚŽĚŝİĐŝůĚĞƌĞĂůŝnjĂƌ͕ĐŝĞƌƚĂŵĞŶƚĞĞůŽď-
ũĞƟǀŽĞƐŶĞĐĞƐĂƌŝŽƉĂƌĂůŽŐƌĂƌƵŶĐƌĞĐŝŵŝĞŶƚŽ
ŵĄƐŚŽŵŽŐĠŶĞŽLJĞƋƵŝůŝďƌĂĚŽĞŶĞůƉĂşƐ͘
>Ă ĚĞƐĐĞŶƚƌĂůŝnjĂĐŝſŶ͕ ĞŶ ƐƵ ĚŝŵĞŶƐŝſŶ ĮƐĐĂů͕
ĞƐƚĄƌĞĨĞƌŝĚĂĂůĂĂƐŝŐŶĂĐŝſŶĚĞĐŽŵƉĞƚĞŶĐŝĂƐ
LJĨƵŶĐŝŽŶĞƐ ĞŶƚƌĞůŽƐ ĚŝƐƟŶƚŽƐŶŝǀĞůĞƐĚĞ ŐŽ-
ďŝĞƌŶŽ͕ůŽƋƵĞŝŵƉůŝĐĂƋƵĞĞůƐƚĂĚŽƐĞŽƌŐĂŶŝ-
ĐĞĚĞƚĂů ŵĂŶĞƌĂƋƵĞƐĞ ƉƵĞĚĂŶƉƌŽǀĞĞƌĚŝƐ-
ƟŶƚŽƐďŝĞŶĞƐLJƐĞƌǀŝĐŝŽƐƉƷďůŝĐŽƐĞŶĨƵŶĐŝſŶĂů
ŝŵƉĂĐƚŽŐĞŽŐƌĄĮĐŽĚĞĚĞƚĞƌŵŝŶĂĚĂƌĞŐŝſŶ͘Ɛ
ĚĞƐƵŵĂŝŵƉŽƌƚĂŶĐŝĂƋƵĞ͕ ůƵĞŐŽĚĞƌĞĂůŝnjĂĚŽ
ĞůĞƐƋƵĞŵĂĂŶƚĞƌŝŽƌ͕ƐĞƵďŝƋƵĞŶůĂƐĨƵĞŶƚĞƐĚĞ
ĮŶĂŶĐŝĂŵŝĞŶƚŽĞŶůŽƐĚŝƐƟŶƚŽƐŶŝǀĞůĞƐĚĞ ŐŽ-
ďŝĞƌŶŽƋƵĞ ƉĞƌŵŝƚĂŶĐŽŶƚĂƌ ĐŽŶůŽƐ ƌĞĐƵƌƐŽƐ
ƐƵĮĐŝĞŶƚĞƐƉĂƌĂĐƵŵƉůŝƌĐŽŶĚŝĐŚĂƐƌĞƐƉŽŶƐĂ-
ďŝůŝĚĂĚĞƐLJůůĞǀĂƌůĂƐĂůĂƌĞĂůŝĚĂĚ3͘
ŚŽƌĂďŝĞŶ͕Ğů ƉƌŽďůĞŵĂƌĂĚŝĐĂĞŶ ƋƵĞ͕ĞŶ Ğů
ĐĂƐŽĚĞů WĞƌƷ͕ƐĞƉƌĞƐĞŶƚĂŶĚŝǀĞƌƐŽƐŵŽƟǀŽƐ
ƉĂƌĂĐŽŶƐŽůŝĚĂƌĞƐƚĞƉƌŽLJĞĐƚŽĚĞ ĚĞƐĐĞŶƚƌĂůŝ-
njĂĐŝſŶ͕ĂƐşĐŽŵŽƉĂƌĂŶŽŚĂĐĞƌůŽ͘>ĂƷŶŝĐĂĨŽƌ-
ŵĂĚĞƋƵĞƐĞĂƐŝŐŶĞŶƌĞĐƵƌƐŽƐĞĮĐŝĞŶƚĞŵĞŶƚĞ
ĞƐĐŽŶŽĐŝĞŶĚŽůŽƐŐƵƐƚŽƐLJŶĞĐĞƐŝĚĂĚĞƐƉĂƌƟ-
ĐƵůĂƌĞƐĚĞĐĞƌĐĂ͘ŵƉĞƌŽ͕ŶŽĞdžŝƐƚĞƵŶŽƌŐĂŶŝƐ-
ŵŽĐĞŶƚƌĂůƋƵĞƉƵĞĚĂĂďĂƌĐĂƌĞƐƚĞƉƌŽƉſƐŝƚŽ͕
ĚĞďŝĚŽ ƉƌŝŶĐŝƉĂůŵĞŶƚĞ Ă ůĂ ŐƌĂŶ ŚĞƚĞƌŽŐĞ-
ŶĞŝĚĂĚĚĞ ƉƌĞĨĞƌĞŶĐŝĂƐ͕ŐƵƐƚŽƐLJ ƌĞĐƵƌƐŽƐĞŶ
ŶƵĞƐƚƌŽ ƉĂşƐ͘ƐŝŵŝƐŵŽ͕ ĐƵĂůƋƵŝĞƌ ĂƵƚŽƌŝĚĂĚ
ĚĞĞƐƚĞŶŝǀĞůƚĞŶĚĞƌĄĂƌĞĚƵĐŝƌĐŽƐƚŽƐĂƚƌĂǀĠƐ
ĚĞĞĐŽŶŽŵşĂƐĚĞĞƐĐĂůĂ͕ĂƐşĐŽŵŽŚŽŵŽŐĞŶĞŝ-
njĂƌƐƵƉƌŽǀŝƐŝſŶĚĞďŝĞŶĞƐLJƐĞƌǀŝĐŝŽƐϰ͘WŽƌŽƚƌŽ
ůĂĚŽ͕ŽƚƌŽƐĚĞůŽƐĂƌŐƵŵĞŶƚŽƐƉĂƌĂŶŽĚĞƐĐĞŶ-
ƚƌĂůŝnjĂƌůĂƚŽŵĂĚĞĚĞĐŝƐŝŽŶĞƐĞƐĞǀŝƚĂƌůĂŐĞŶĞ-
ƌĂĐŝſŶĚĞĞdžƚĞƌŶĂůŝĚĂĚĞƐϱ͕ĂƐşĐŽŵŽůĂƉŽƐŝďůĞ
ĐŽƌƌƵƉĐŝſŶLJĨĂůƚĂĚĞĐŽŶŽĐŝŵŝĞŶƚŽƚĠĐŶŝĐŽƉŽƌ
ƉĂƌƚĞĚĞůŽƐ'ŽďŝĞƌŶŽƐ>ŽĐĂůĞƐ͘
Ϯ͘ >ŽƐŝŵƉƵĞƐƚŽƐůŽĐĂůĞƐ
>ŽƐ ŝŵƉƵĞƐƚŽƐĐƵLJĂ ĂĚŵŝŶŝƐƚƌĂĐŝſŶ ĚĞďĞƌĞ-
ĐĂĞƌ ƐŽďƌĞĞů 'ŽďŝĞƌŶŽ ĞŶƚƌĂůƐŽŶ ĂƋƵĞůůŽƐ
ƋƵĞ ŐƌĂǀĂŶ ƵŶ ĨĂĐƚŽƌ ƌĞůĂƟǀĂŵĞŶƚĞ ŵſǀŝů͘
ƋƵĞůůŽƐƋƵĞ ĐƵĞŶƚĂŶ ĐŽŶ ƚĂƐĂƐƉƌŽŐƌĞƐŝǀĂƐ͕
ƐŽŶƉƌŽĐşĐůŝĐŽƐLJƐƵƐďĂƐĞƐƐĞĞŶĐƵĞŶƚƌĂŶĚĞƐ-
ŝŐƵĂůŵĞŶƚĞĚŝƐƚƌŝďƵŝĚĂƐĞŶĞůƚĞƌƌŝƚŽƌŝŽŶĂĐŝŽ-
nal6͘>ŽƐŝŵƉƵĞƐƚŽƐ ůŽĐĂůĞƐƐŽŶƚƌŝďƵƚŽƐĐƌĞĂ-
ĚŽƐƉŽƌ ůĞLJ Ă ĨĂǀŽƌĚĞ ůŽƐ ŐŽďŝĞƌŶŽƐ ůŽĐĂůĞƐ͕
ĐƵLJŽĐƵŵƉůŝŵŝĞŶƚŽŶŽŽƌŝŐŝŶĂƵŶĂĐŽŶƚƌĂƉƌĞƐ-
ƚĂĐŝſŶĚŝƌĞĐƚĂĚĞůĂŵƵŶŝĐŝƉĂůŝĚĂĚĂůĐŽŶƚƌŝďƵ-
LJĞŶƚĞ͘ƐƵŶŝŶŐƌĞƐŽĐŽƌƌŝĞŶƚĞƋƵĞƐĞŽďƟĞŶĞ
ĚĞĨŽƌŵĂƌĞŐƵůĂƌLJƉĞƌŝſĚŝĐĂ͕ĐŽŶĐĂƌĄĐƚĞƌƉĞƌ-
ŵĂŶĞŶƚĞ7͘^ĞĐĂƌĂĐƚĞƌŝnjĂŶ͕ĂĚŝĨĞƌĞŶĐŝĂĚĞůĂƐ
ƚĂƐĂƐLJĚĞůĂƐĐŽŶƚƌŝďƵĐŝŽŶĞƐ͕ƉŽƌůĂŝŵƉŽƐŝďŝ-
1 $'5,$1=(1$OEHUWR³3HU~+R\&HQWUDOLVPR\FRQFHQWUDFLyQ´3HU~(GLWRULDO'(6&2&HQWURGH(VWXGLRV
\3URPRFLyQGHO'HVDUUROOR
2 7DPELpQOHJLVODGDHQHO*RELHUQRGH$OHMDQGUR7ROHGRDWUDYpVGHOD/H\/H\GH%DVHVGH/D'HVFHQ-
WUDOL]DFLyQ3XEOLFDGDHOGHMXQLRGHHQHOGLDULRR¿FLDO³(O3HUXDQR´
3 Ibíd. p. 16.
4 %(/$Ò1'('DQLHO\+DUROG0$5&(1$'2³,PSXHVWR3UHGLDO(VWXGLR\3URSXHVWDVSDUDXQ0DQHMR(¿FLHQWH
GHOD7RPDGH'HFLVLRQHV/RFDOHVª/LPD&HQWURGH,QYHVWLJDFLyQGHOD8QLYHUVLGDGGHO3DFt¿FR
5 /DH[WHUQDOLGDGFRQFHSWRRULJLQDOPHQWHH[SXHVWRSRU$OIUHG0DUVKDOO\$UWKXU&HFLO3LJRXHVHIHFWRQHJDWLYR
RSRVLWLYRGHODSURGXFFLyQRFRQVXPRGHDOJXQRVDJHQWHVVREUHODSURGXFFLyQRFRQVXPR GHRWURVSRUORV
FXDOHVQRVHUHDOL]DQLQJ~QSDJRRFREUR
6 6+$+$QZDU³7KH5HIRUPRI,QWHUJRYHUQPHQWDO)LVFDO5HODWLRQVLQ'HYHORSLQJDQG(PHUJLQJ0DUNHW(FRQ-
RPLHV´:DVKLQJWRQ
7 52%/(6(OL]DEHWK³7ULEXWDFLyQ\5HQWDV0XQLFLSDOHV´&XVFR&HQWUR +XDPiQ3RPDGH$\DOD\&2,1&,-
DE. 1996.

Para continuar leyendo

Solicita tu prueba

VLEX utiliza cookies de inicio de sesión para aportarte una mejor experiencia de navegación. Si haces click en 'Aceptar' o continúas navegando por esta web consideramos que aceptas nuestra política de cookies. ACEPTAR