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La contribución al sostenimiento de los gastos públicos por residentes en municipios en riesgo de despoblamiento

Author

Listed:
  • Diego González Ortiz

    (Universitat Jaume I. Castellón)

Abstract

La renta destinada por los contribuyentes del IRPF a desplazarse fuera del municipio en el que residen para recibir servicios esenciales no se encuentra disponible para pagar tributos. Esa renta debe estar excluida de gravamen, no como medida de lucha contra el despoblamiento, sino con fundamento en el deber de los ciudadanos de contribuir al sostenimiento de los gastos públicos de acuerdo con la capacidad económica. Esa exclusión del gravamen, que debería articularse mediante una reducción estatal de la base imponible, no debe depender, ni de la base imponible del contribuyente, ni tampoco del número de habitantes del municipio de residencia, sino de la necesidad del gasto.

Suggested Citation

  • Diego González Ortiz, 2023. "La contribución al sostenimiento de los gastos públicos por residentes en municipios en riesgo de despoblamiento," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 186(1), pages 13-42, March.
    • Handle: RePEc:hpe:crotri:y:2023:v:186:i:1:p:13-42
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    More about this item

    Keywords

    Impuesto sobre la Renta de las Personas Físicas; despoblamiento; capacidad económica; igualdad tributaria; mínimo exento;
    All these keywords.

    JEL classification:

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

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