La gestión del “nuevo” impuesto sobre el incremento de valor de los terrenos de naturaleza urbana
ISSN: 1577-2233
Year of publication: 2022
Issue: 157
Pages: 15-31
Type: Article
More publications in: Tributos locales
Abstract
The article analyzes the management systems of the municipal Tax on the Increase in Value of Urban Land, with particular emphasis on the case in which the taxpayer chooses for the real calculation of the capital gain generated. This leads the author to also study, in this essay, the verification power of the Municipal Administration, the verification of the acquisition and transmission values and the contradictory expert appraisal