IDEAS home Printed from
   My bibliography  Save this article

Una nota sobre el ajuste del IVA en el sistema foral de financiación: Marco analítico y propuesta de un nuevo mecanismo


  • Antoni Zabalza

    () (Universidad de Valencia)


Esta nota aborda tres cuestiones. En primer lugar, la inferencia del marco económico subyacente bajo el mecanismo de ajuste del IVA en el sistema foral de financiación, que se introdujo en la Ley 49/1985, de 27 de diciembre; en segundo lugar, un análisis de los problemas asociados a este ajuste; y en tercer lugar, la propuesta de un nuevo mecanismo de ajuste que resuelve los problemas del anterior.

Suggested Citation

  • Antoni Zabalza, 2012. "Una nota sobre el ajuste del IVA en el sistema foral de financiación: Marco analítico y propuesta de un nuevo mecanismo," Hacienda Pública Española, IEF, vol. 202(3), pages 105-123, September.
  • Handle: RePEc:hpe:journl:y:2012:v:202:i:3:p:105-123.

    Download full text from publisher

    File URL:
    Download Restriction: no


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Zabalza, Antoni & López-Laborda, Julio, 2017. "The uneasy coexistence of the Spanish foral and common regional finance systems," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 37, pages 119-152.

    More about this item


    Mecanismo de ajuste territorial de la recaudación del IVA; sistema foral de financiación.;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects


    Access and download statistics


    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:journl:y:2012:v:202:i:3:p:105-123.. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Belén Miquel Burgos). General contact details of provider: .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.