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Proposal of Income Tax of First Commercialization of Edible Wild Mushrooms with Social an Economic Importance


  • Esteban Laleona, Sonia
  • de Frutos Madrazo, Pablo
  • Martínez Peña, Fernando


The aim of this article is to study how the Tributary Agency could regulate the taxation of income tax of first commercialization of edible wild mushrooms with social an economic importance. The lack of adaptation of the present law to the characteristics of the passive subject is causing a very important fiscal fraud. It supposes the rupture of the general principles that must prevail in tributary matter. The proposal tries to correct this problem because, on the one hand, the implementation and later control of Tributary Agency is easier than actual model and, and the other hand, generates important advantages for the harvesters with a smaller hypothetic future resistance to be controlled. Thus, the simulations suppose an important fiscal saving for habitual commercial harvesters, simultaneously that a considerable reduction of its fiscal obligations.

Suggested Citation

  • Esteban Laleona, Sonia & de Frutos Madrazo, Pablo & Martínez Peña, Fernando, 2012. "Proposal of Income Tax of First Commercialization of Edible Wild Mushrooms with Social an Economic Importance," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 21(1).
  • Handle: RePEc:sdo:regaec:v:21:y:2012:i:1_2

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