RT info:eu-repo/semantics/bachelorThesis
T1 La modificación legislativa del Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana
A1 Martínez Cabrera, Saray
K1 tributo
K1 IIVTNU
K1 sentencia
K1 tribunal constitucional
AB The purpose of this document is to explain to readers the Tax on the Increase inValue of Urban Land legislation change. Recently, in 2021, this tax has beenchanged in response to many Constitutional Court rulings that called in questionif the method of calculating the tax base violated the constitutional principles ofeconomic capacity and non-confiscation. The approaches of unconstitutionalitywere based on the fact that this method of calculation did not have inconsideration if there was a real gain or not to the taxpayer
YR 2022
FD 2022
LK http://riull.ull.es/xmlui/handle/915/28689
UL http://riull.ull.es/xmlui/handle/915/28689
LA es
DS Repositorio institucional de la Universidad de La Laguna
RD 07-nov-2025