Impuesto sobre el incrementeo de valor de los terrenos de naturaleza urbana. Aspectos más relevantes de su régimen jurídico

Abstract

The present work aims at the study of a traditional figure of the Local Treasury, whose survival is mainly due to powerful revenue, above any other consideration based on the provisions of article 47 of the EC: the IIVTNU. Interest presenting a work, such as the present, around this local tax - in singular form - the rest of tax figures that make up the current set of tax from local farms, from the already targeted merely revenue perspective, must join two reasons more: first, the broad field of action of this tax, and the second, its nothing peaceful lace within the legal system. The exhaustive study of the current standard has always made without forgetting its historic lace, analyzing the legal background for this tax figure, which already enjoys a doctrinal qualification for «rancio ancestry». On the other hand, the jurisprudence poured over its main aspects has been duly taken into account. Also includes a series of practical cases aimed at a better understanding of the tax.