El Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbanala problemática de un tributo definido erróneamente

Résumé

This research addresses the problems raised by the new regulation of the Tax on the Increase in Value of Urban Land that has been approved after its declaration of unconstitutionality. This requires, in advance, dealing with the object of the tax and its successive declarations of unconstitutionality. The previous study allows us to face with solvency the critical analysis of the modifications operated in the aforementioned tax. In particular, but not exclusively, it delves into three aspects: the definition of the taxable event and the non-subject assumptions, the taxable base, which may be set by direct or objective estimation, and the management of the tax. This effort makes it possible to offer a well-founded and rigorous opinion of the wise moves and, above all, of the many issues that have not been correctly resolved by the new regulations. Finally, given the persistence of multiple problems that, ultimately, are linked to a unattainable definition of taxed wealth, It is proposed to transform it into a late fee or participation on the taxes that are levied on capital gains in real estate or those that are levied on real estate transmission.