%PDF-1.3
%
1 0 obj
<>]/PageLabels 6 0 R/Pages 3 0 R/Type/Catalog/ViewerPreferences<>>>
endobj
2 0 obj
<>stream
application/pdf
Impuestos locales y parejas de hecho: problemas actuales a considerar
Irene Rovira Ferrer
El objetivo principal del presente trabajo es poner de manifiesto los principales problemas que actualmente se presentan, a nivel constitucional, en los impuestos locales respecto a las parejas de hecho, tanto desde la óptica de los principios de justicia tributaria como desde un punto de vista competencial. En concreto, tales conflictos se circunscriben en el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana e, indirectamente, el Impuesto sobre Bienes Inmuebles, donde resultan necesarios, en ambos casos, cambios en la regulación estatal.
The main objective of the present work is to show the most important problems that local taxes have concerning couples with stable union, especially from a constitutional point of view. In general, their conflicts are focused in two different aspects: on the one hand, the respect for the principles of fiscal justice set out by the Constitution, and, on the other hand, the demarcation of the competences between the State and local entities. These problems are specifically limited in the area of two different taxes: The Tax on the Increase in Value of the Urban Land and, indirectly, The Property Tax, being necessary to reformulate the state regulation in both cases.
Impuesto sobre Bienes Inmuebles
Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana
Tributos locales
Uniones estables de pareja
Property tax
Tax on the Increase in Value of the Urban Land
Local taxation
Couples with stable union
2017-11-07T12:46:40+01:00
2017-11-07T12:46:41+01:00
2017-11-07T12:46:41+01:00
Adobe InDesign CS6 (Windows)
uuid:63c8f266-ee97-4d5c-b043-875436cfb994
xmp.did:F382BC7D99CEE211A9B3CDFDD47D96F1
xmp.id:5075BAEAB0C3E7118862E539680A1243
proof:pdf
1
xmp.iid:4F75BAEAB0C3E7118862E539680A1243
xmp.did:9D2393865056E7118106BB9DC877C9AD
xmp.did:F382BC7D99CEE211A9B3CDFDD47D96F1
default
converted
from application/x-indesign to application/pdf
Adobe InDesign CS6 (Windows)
/
2017-11-07T12:46:40+01:00
Adobe PDF Library 10.0.1
False
PDF/X-1:2001
PDF/X-1:2001
PDF/X-1a:2001
endstream
endobj
6 0 obj
<>
endobj
3 0 obj
<>
endobj
8 0 obj
<>
endobj
9 0 obj
<>
endobj
15 0 obj
<>/Font<>/ProcSet[/PDF/Text]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>>
endobj
16 0 obj
<>/Font<>/ProcSet[/PDF/Text]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>>
endobj
17 0 obj
<>/Font<>/ProcSet[/PDF/Text]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>>
endobj
18 0 obj
<>/Font<>/ProcSet[/PDF/Text]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>>
endobj
19 0 obj
<>/Font<>/ProcSet[/PDF/Text]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>>
endobj
20 0 obj
<>/Font<>/ProcSet[/PDF/Text]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>>
endobj
21 0 obj
<>/Font<>/ProcSet[/PDF/Text]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>>
endobj
35 0 obj
<>stream
HWrF}Wa-UUEyőov</ ![,oT̥ݟ^]wl磓fsCK'_\zBH,s1/-/tHnƾX;/L#ύ団mXtL_ftiO!CBfd˛4Z۟gg祯^'3q4+#
(>-?/̑~B9<w6_2#{S^0N]H$bcnV3ݶ{D\0!8ium:Q5t'FDGlŦmn+;bySwe[wЯ/b't,k)Oluq}#ߗ*rOA'B@ֹt+0't8d/ 2Dn1b.hc&ijt,j >,ebiIC77f4K8mwN0d8zjU)+q&ҍP$a>C߿]\!GI'БPxNx A D3ii Hߍb?0iES&oXY\qPIЕX,$S)nC?Z:{]_mu;ՖNJ
.Jm[[^ӕ.RE0R ,
o"CmKdwR[At`^|P*Tk61z[
n5jrYrڲPpҺV/XnjYQӘt
{M7벩MD2DSVw#PN.aͶiTol ɤ{]Y+o
EPy{dHV-A -nb{|)v]Mm3VߗaZR(Lup(UaH"l+0fl\1zMG@MޣhER]_&iuM]~\h,yg}YQYڔuzF0S[S
X)[pG.=з)vs6hcI+`%xLmy
-C"g
٠Lgxl/k֖+Oӌ-Ӫr_1ħvV֪Zì$ts-Tkא}q6('кGN$,P[Ɂتg gS
ΠaRޅ|(>f 36P=٘!KsAuݒ;G|X:!4(x6QQ#쿫b(<|93 RcG/L\?lHt&>5k
y,(xJ; swV#1(ejD|
,TT^t^Ђ0r sUR(B.GÜO=O-_(){QȾv!ȳrCx7Ӄ66Y}-,ɠVyh+[jP9(s⩌lf=0]94DUzU-7ū[
$:85%2!Is`JvCGDs3dp6_\81 |qzxl1)Ia 0at|N$##M_s|$৸(q^6