IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2018v167i2p135-161.html
   My bibliography  Save this article

La fiscalidad de las expropiaciones

Author

Listed:
  • Luis Mochón López

    (Universidad de Granada)

Abstract

El artículo aborda la contemplación tributaria de la expropiación, deteniéndose en determinados supuestos que plantean una problemática específica. En particular, se indaga acerca de la vigencia y extensión de la exención del pago del justiprecio, teniendo en cuenta el alcance constitucional de la cuestión. También se abordan otros aspectos tales como la determinación del devengo del hipotético hecho imponible, tratando de forma crítica las soluciones doctrinales y jurisprudenciales y formulando propuestas de lege ferenda, o la fiscalidad de algunas particularidades del instituto expropiatorio.

Suggested Citation

  • Luis Mochón López, 2018. "La fiscalidad de las expropiaciones," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 167(2), pages 135-161, June.
    • Handle: RePEc:hpe:crotri:y:2018:v:167:i:2:p:135-161
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/167.pdf#page=135
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    expropiación; fiscalidad; exención; devengo;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2018:v:167:i:2:p:135-161. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.