El impuesto sobre el incremento del valor de los terrenos de naturaleza urbanamodificaciones recientes
ISSN: 0075-773X
Year of publication: 2004
Issue: 21
Pages: 87-100
Type: Article
More publications in: Anales de la Facultad de Derecho
Abstract
The reform of the Increase of the Value of the Urban Lands Tax by the 51/2002 Act and the 48/2002 Act will come into effect in some respects from December 31 2005. This reform has solved the issues coming up from the material scope of this tax. On the other side, this reform has increased the regulation capacity (power) of de city Councils in reward to this tax and also its revenue potential. The legislator however has not solved the contradiction of a tax about the increase value lands that seeks to levy that increase by the application of determined percentages, but without any consideration of the existence or the non-existence of the actual increases