Okupaciones ilegales de viviendas e inmuebles. Aspectos fiscales y consecuencias tributarias

  1. Miguel de Haro Izquierdo 1
  1. 1 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

Aldizkaria:
Quincena fiscal

ISSN: 1132-8576

Argitalpen urtea: 2023

Zenbakia: 20

Mota: Artikulua

DIALNET GOOGLE SCHOLAR

Beste argitalpen batzuk: Quincena fiscal

Laburpena

The housing needs of human beings are inherent to our own nature and have been one of the first needs to be covered since the origin of mankind. The regulation against illegal occupations was already the subject of treatment by the classical legal system of Rome. The interdicts of retinendae possesionis, the interdictum uti possidetis and the interdictum utrubi responded centuries ago to the need to safeguard the peaceful use of the owners of real estate. In recent decades the squatting movement has raised the banner of expansion, and this can be seen in the data ratifying access to squatter housing in Spain. The opposition that legislators have attempted, some more half-heartedly than others, is articulated through the establishment of legal measures to safeguard the peaceful use of housing in the criminal and civil legal sphere. However, in the field of taxation, the effects of squatting do not seem to have been adequately addressed in terms of the effects on the owners who assume a tax burden and the taxation of squatted properties. This paper aims to provide a tax analysis of the effects of squatting on personal income tax, transfer tax and local taxes by proposing measures that can improve the taxation of real estate properties squatted against the will of their owners.

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