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Evolución reciente y desafíos presentes en el Impuesto sobre el Patrimonio: el papel protagonista de las Comunidades Autónomas

Author

Listed:
  • M.ª Ángeles Ortega Almón

    (Universidad de Granada)

  • Araceli Rojo Gallego-Burín

    (Universidad de Granada)

Abstract

Las Comunidades Autónomas gozan de capacidad normativa para modificar los elementos determinantes de la cuota a ingresar en el Impuesto sobre el Patrimonio. En este trabajo se analiza la evolución del impuesto en la última década, su incidencia presupuestaria y las diferencias autonómicas en la cuota a ingresar, asociadas en la mayoría de los casos a la composición ideológica de los parlamentos autonómicos. Se finaliza con una reflexión sobre el futuro del Impuesto sobre el Patrimonio en el marco de la fiscalidad autonómica, en un contexto en el que la tendencia normativa, del resto de países europeos y de la OCDE, es a la desaparición o bien a una aplicación residual del mismo.

Suggested Citation

  • M.ª Ángeles Ortega Almón & Araceli Rojo Gallego-Burín, 2022. "Evolución reciente y desafíos presentes en el Impuesto sobre el Patrimonio: el papel protagonista de las Comunidades Autónomas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 184(3), pages 109-141, September.
    • Handle: RePEc:hpe:crotri:y:2022:v:184:i:3:p:109-141
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    References listed on IDEAS

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    Keywords

    Impuesto sobre el Patrimonio; CC. AA.; bonificaciones; ideología; contribuyente;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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