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Efectos de las sentencias del tribunal constitucional que declaran la inconstitucionalidad de diversos artículos del impuesto sobre el incremento de valor de los terrenos de naturaleza urbana

Author

Listed:
  • Manuel Alías Cantón

    (Junta de Andalucía)

Abstract

En el presente trabajo se analizan las consecuencias derivadas de la declaración de inconstitucionalidad de los artículos 107.1, 107.2 a) y 110.4 del Real Decreto Legislativo 2/2004, de 5 de marzo, por el que se aprueba el Texto Refundido de la Ley Reguladora de las Haciendas Locales, relacionados con el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, en la medida que se somete a tributación situaciones de inexistencia de incrementos de valor, por la Sentencia del Tribunal Constitucional, n.º 59/2017, de 11 de mayo de 2017.

Suggested Citation

  • Manuel Alías Cantón, 2017. "Efectos de las sentencias del tribunal constitucional que declaran la inconstitucionalidad de diversos artículos del impuesto sobre el incremento de valor de los terrenos de naturaleza urbana," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 164(3), pages 7-35, September.
    • Handle: RePEc:hpe:crotri:y:2017:v:164:i:3:p:7-35
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    More about this item

    Keywords

    Tribunal Constitucional; incremento de valor; capacidad económica; confiscatorio.;
    All these keywords.

    JEL classification:

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

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