Análisis del IIVTNU tras la reciente Sentencia del Tribunal Constitucional

  1. Alberto San Martín Rodríguez 1
  1. 1 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

Journal:
Tributos locales

ISSN: 1577-2233

Year of publication: 2017

Issue: 129

Pages: 91-100

Type: Article

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  • Year 2017
  • Journal Impact: 0.070
  • Field: DERECHO Quartile: C3 Rank in field: 202/355
  • Field: ECONOMÍA Quartile: C3 Rank in field: 102/170
  • Field: DERECHO FINANCIERO Y TRIBUTARIO Quartile: C4 Rank in field: 13/18

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  • Social Sciences: D
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Abstract

Constitutional Court Decision of February 16, 2017 has called into question the method used so far by the municipalities to liquidate the Tax on the increase in the value of urban land when there has been a loss

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