Advanced Search
MyIDEAS: Login to save this article or follow this journal

Fiscalidad y desarrollo rural en España. Los beneficios fiscales en el mundo rural español


Author Info

  • Vicente Enciso de Yzaguirre

    (Universidad Católica de Ávila)

  • Concepción Roche López

    (Universidad Autónoma de Madrid)

Registered author(s):


    According to the Spanish constitution, the public authorities are obliged to act with greater diligence in matters regarding the rural environment, promoting favourable conditions and establishing a suitable political, legal, social and economic framework for the progress of the regions and people of the rural environment. The actions carried out by the public authorities must lead to an appropriate combination of two types of measures: policies on expenditure and investment, and tax policies. This paper analyses the current tax concessions that are applicable to the rural environment, distinguishing between those of a general nature, those applicable to typically rural activities and those applicable to all other activities carried out in the rural environment. Finally, we will state the need to promote a tax status for the rural environment.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    Download Restriction: no

    Bibliographic Info

    Article provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.

    Volume (Year): (2006)
    Issue (Month): 55 (August)
    Pages: 91-124

    as in new window
    Handle: RePEc:cic:revcir:y:2006:i:55:p:91-124

    Contact details of provider:
    Postal: Av. dels Tarongers, s/n., Despacho 2P21, 46022 Valencia
    Phone: 96 382 84 89 / 96 356 22 48
    Fax: 96 382 84 92
    Web page:
    More information through EDIRC

    Related research

    Keywords: Tax policies; tax concessions; rural environment; taxes.;

    Find related papers by JEL classification:


    No references listed on IDEAS
    You can help add them by filling out this form.



    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:cic:revcir:y:2006:i:55:p:91-124. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rafael Chaves).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.