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La Concurrencia Y Articulación Del Impuesto Sobre Bienes Inmuebles Con Otros Tributos Que Recaen Sobre El Mismo Objeto Imponible

Author

Listed:
  • Fernando de Vicente de la Casa

    (Universidad Antonio de Nebrija)

Abstract

El Impuesto sobre Bienes Inmuebles (IBI) es un tributo muy controvertido por dos razones: la primera por el sistema de determinación del valor catastral, y la segunda por concurrir con múltiples figuras tributarias. En cuanto a la primera, la determinación de dicho valor aleja al IBI del principio de capacidad económica, mientras que en el caso de la segunda, esta concurrencia no tendría trascendencia ya que no es contraria a la Constitución. No obstante, no cabe duda de que en un sistema tributario único no deberían existir varias figuras que recaigan sobre un mismo objeto del tributo, sobre todo cuando existen soluciones adecuadas para ello que no están siendo utilizadas por el legislador.

Suggested Citation

  • Fernando de Vicente de la Casa, 2009. "La Concurrencia Y Articulación Del Impuesto Sobre Bienes Inmuebles Con Otros Tributos Que Recaen Sobre El Mismo Objeto Imponible," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 131(2), pages 191-219, June.
    • Handle: RePEc:hpe:crotri:y:2009:v:131:i:2:p:191-219
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    File URL: https://www.ief.es/vdocs/publicaciones/1/131.pdf#page=191
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    More about this item

    Keywords

    Doble imposición; tributos locales; IBI; Impuestos locales; objeto del tributo; objeto imponible.;
    All these keywords.

    JEL classification:

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

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