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

  1. Alberto San Martín Rodríguez
Revista:
Tributos locales

ISSN: 1577-2233

Ano de publicación: 2016

Número: 124

Páxinas: 43-52

Tipo: Artigo

Outras publicacións en: Tributos locales

Resumo

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.