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El Catastro como instrumento de lucha contra el fraude inmobiliario: el valor de referencia de mercado

Author

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  • Pablo Puyal Sanz

    (Secretaría General de Financiación Autonómica y Local)

Abstract

En la evolución del Catastro Inmobiliario en las dos últimas décadas se han adoptado sucesivas medidas, para luchar contra el fraude inmobiliario, en todas sus manifestaciones y no sólo en el aspecto fiscal o tributario. Las medidas que se han adoptado para consolidar la calidad de su información, se han visto reforzadas con la reciente regulación del valor de referencia de mercado, que pueden convertir a esta institución en un referente en la lucha contra el fraude inmobiliario. No obstante, para ello es necesario reforzar la institución catastral dando a conocer su finalidad, funciones y el servicio público que presta a los ciudadanos y reforzando los medios con que dispone.

Suggested Citation

  • Pablo Puyal Sanz, 2018. "El Catastro como instrumento de lucha contra el fraude inmobiliario: el valor de referencia de mercado," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 169(4), pages 139-176, December.
    • Handle: RePEc:hpe:crotri:y:2018:v:169:i:4:p:139-176
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    File URL: https://www.ief.es/vdocs/publicaciones/1/169.pdf#page=139
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    More about this item

    Keywords

    Catastro Inmobiliario; valor catastral; valor de referencia; fraude inmobiliario;
    All these keywords.

    JEL classification:

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

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