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¿Están preparados los presupuestos de las Comunidades Autónomas para la crisis?

Author

Listed:
  • Gloria Alarcón García
  • Israel Sancho Portero

Abstract

RESUMEN Las AAPP españolas vienen experimentando una consolidación fiscal desde los noventa como consecuencia del crecimiento del mercado inmobiliario y debido a los tributos relacionados con la actividad inmobiliaria. Este trabajo trata de estimar el impacto del ajuste en el sector inmobiliario en los ingresos de las AAPP en el escenario de recesión de la economía española, determinando las aportaciones específicas del sector inmobiliario a los tributos de las CCA. Como solución a esta pérdida de recaudación, se propone aumentar los actuales porcentajes de la cesta de tributos autonómicos y solicitar la cesión del Impuesto sobre las primas de seguro. ABSTRACT The growth of the Spanish real estate business sector in the nineties has led to fiscal consolidation for the Public Administrations, due to tax increases on the real state business. This work aims to consider the impact of the adjustment in the real estate sector on the income of Public Administrations in the context of the actual economic crisis, determining the specific contributions of the real estate sector to regional taxes. To offset the loss of fiscal income we propose an increase of percentage of a basket of regional taxes and the cession of the taxation on insurance premiums.

Suggested Citation

  • Gloria Alarcón García & Israel Sancho Portero, 2009. "¿Están preparados los presupuestos de las Comunidades Autónomas para la crisis?," Revista de Estudios Regionales, Universidades Públicas de Andalucía, vol. 4, pages 289-305.
    • Handle: RePEc:rer:articu:v:04:y:2009:p:289-305
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    More about this item

    Keywords

    Sector inmobiliario; Tributos autonómicos cedidos; Presupuestos autonómicos; Federalismo fiscal; Financiación regional; Real estate; Regional taxes; Regional budget; Fiscal federalism;
    All these keywords.

    JEL classification:

    • R1 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics

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