A LOCAL TAX IN CONSTANT EVOLUTION: THE TAX ON THE INCREASE IN THE VALUE OF URBAN LAND
A LOCAL TAX IN CONSTANT EVOLUTION: THE TAX ON THE INCREASE IN THE VALUE OF URBAN LAND
Author(s): Daniel Blanco NunezSubject(s): Politics / Political Sciences, Law, Constitution, Jurisprudence, Public Law, Law on Economics, Fiscal Politics / Budgeting, Administrative Law
Published by: Editura Hamangiu S.R.L.
Keywords: urban land; capital gains tax; real estate tax; tax autonomy; local entities;
Summary/Abstract: In a comprehensive study, the author analyzes the Spanish tax on the increase in the value of urban land (TIVUL). Both a historical perspective and a modern tax approach on the most recent changes regarding this tax are used, in a paper where the author emphasizes the tax discussions on various elements of the tax.
Journal: Cluj Tax Forum
- Issue Year: VII/2024
- Issue No: 2
- Page Range: 120-146
- Page Count: 27
- Language: English
- Content File-PDF
