Configurația fiscală a entităților locale în Spania
The Tax Configuration of Local Entities in Spain

Summary/Abstract: Spanish Constitution of 1978, configure a complex territorial organization in which it distinguishes between the State, the Autonomous Communities, the Provinces and Municipalities. Local Entities, despite not having legislative power with them, do have recognized local autonomy, which means, on the one hand, that they may demand taxes in accordance with the Constitution itself and the laws and, on the other, that they may govern their respective local Treasuries from the perspective of financial sufficiency.

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