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


  • Vicente Enciso de Yzaguirre

    () (Universidad Católica de Ávila)

  • Concepción Roche López

    (Universidad Autónoma de Madrid)


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.

Suggested Citation

  • Vicente Enciso de Yzaguirre & Concepción Roche López, 2006. "Fiscalidad y desarrollo rural en España. Los beneficios fiscales en el mundo rural español," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 55, pages 91-124, August.
  • Handle: RePEc:cic:revcir:y:2006:i:55:p:91-124

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

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H41 - Public Economics - - Publicly Provided Goods - - - Public Goods


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