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http://hdl.handle.net/10609/101916
Title: Impuestos locales y parejas de hecho: problemas actuales a considerar
Other Titles: Local taxes and couples with stable union: current problems to consider
Author: Rovira Ferrer, Irene  
Others: Universitat Oberta de Catalunya (UOC)
Keywords: property taxes
tax on the increase in value of the urban land
local taxation
couples with stable union
taxes
land value tax
Issue Date: 28-Nov-2017
Publisher: Revista de Estudios de la Administración Local y Autonómica. Nueva Época
Citation: Rovira Ferrer, I. (2017). Impuestos locales y parejas de hecho: problemas actuales a considerar. Revista de Estudios de la Administración Local y Autonómica. Nueva Época, (8), 116-127. doi: 10.24965/reala.v0i8.10441
Also see: https://doi.org/10.24965/reala.v0i8.10441
Abstract: The main objective of the present work is to show the most important problems that local taxes have concerning couples with stable union, especially from a constitutional point of view. In general, their conflicts are focused in two different aspects: on the one hand, the respect for the principles of fiscal justice set out by the Constitution, and, on the other hand, the demarcation of the competences between the State and local entities. These problems are specifically limited in the area of two different taxes: The Tax on the Increase in Value of the Urban Land and, indirectly, The Property Tax, being necessary to reformulate the state regulation in both cases.
Language: Spanish
URI: http://hdl.handle.net/10609/101916
ISSN: 1989-8975MIAR

1699-7476MIAR
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