La problemática de la gestión compartida en el Impuesto sobre Bienes Inmuebles

  1. Alberto San Martín Rodríguez
Tributos locales

ISSN: 1577-2233

Year of publication: 2016

Issue: 124

Pages: 43-52

Type: Article

More publications in: Tributos locales


Cited by

  • Dialnet Metrics Cited by: 1 (25-09-2023)

Índice Dialnet de Revistas

  • Year 2016
  • Journal Impact: 0.110
  • Field: DERECHO Quartile: C2 Rank in field: 148/342
  • Field: ECONOMÍA Quartile: C3 Rank in field: 85/167
  • Field: DERECHO FINANCIERO Y TRIBUTARIO Quartile: C3 Rank in field: 10/17


  • Social Sciences: D


The dual management of the Tax on Real Estate is going to cause some problems in the Tax as consequence of that the assessment of very important elements about the tax, such as the tax base, are going to defInite for an administrative authority that, unlike what it happens in other taxes, is not going to be the manager of the tax administration.