 Municipal capital gains tax in Galicia: What can we learn to improve the fiscal capacity of this tax?Alberto Vaquero García and Miguel Ángel Santirso Fernández () Revista Galega de Economía, 2023, vol. 32, issue 3, 1-23 Abstract: The Tax on the Increase in Value of Urban Natural Land (IIVTNU), better known as the municipal capital gains tax has been one of the most questioned taxes due to the problems arising since its application and the continuous modifications as a result of the rulings of the Constitutional Court, which has led to its calculation being significantly changed. However, and despite the continuous reforms, the IIVTNU still has major problems that have not been corrected. In addition, no official estimates are available on the budgetary impact of the new regulation, nor does it seem that the General State Administration will pay any kind of compensation to the municipalities for the foreseeable loss of tax collection, as it is a fiscal capacity delegated to local entities. Finally, the IIVTNU has many more collection problems than other taxes such as the Property Tax or the Business Tax. This article addresses all these limitations and proposes a set of alternatives to improve the fiscal capacity of the IIVTNU, both generally and specifically for Galician municipalities. Keywords: Municipal capital gain tax; Collection; Fiscal responsability; Fiscal capacity (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:sdo:regaec:v:32:y:2023:i:3_1 Access Statistics for this article More articles in Revista Galega de Economía from University of Santiago de Compostela. Faculty of Economics and Business. Contact information at EDIRC. |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.