La dación en pago en el ámbito de los tributos locales
- 1 Catedrática de Derecho Financiero y Tributario de la Universidad de León
ISSN: 1577-2233
Year of publication: 2023
Issue: 162
Pages: 57-88
Type: Article
More publications in: Tributos locales
Abstract
The payment in kind of the tax debt that regulates article 60.2 of the LGT is not contemplated for the scope of local taxes. The solution that has been given to this problem has come hand in hand with regional legislation and is not undisputed. For this reason, the incorporation of a new precept to the Consolidated Text of the Regulatory Law of Local Treasuries is proposed that expressly regulates this figure for all local Entities that should, in addition, follow the trail of that regional legislation that has opened the field of assets that taxpayers can use in this dation in payment.