Los tributos locales en España
Local taxes in Spain

Summary/Abstract: The purpose of the article is to present local taxes in Spain at a time when the financial situation and competences of local government units should be thoroughly analyzed. At the end of July 2017 a commission of experts established to review the local financing system presented a report which carries out an analysis of proposals to reform the local financing system. In the decentralization process that has taken place since the entrance into force of the current Constitution in 1978, local authorities have been relegated to last place. If the proposed reforms see the light, the principle of financial sufficiency will be fully guaranteed and better complied with and the better distribution of resources in accordance with the principles of autonomy, efficiency, equity and fiscal co-responsibility will be implemented. Pending this, the author presents different taxes that exist at local level in Spain.

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