Algunas intervenciones locales en la cuantificación del lCIO susceptibles de extralimitación competencial

Abstract

One of the taxes that can be required by Councils is the municipal tax on building, installations and other works. Moreover, under the limits set by the state law, they can specify part of its elements, like the tax rateo In this case, state law only provides that it shall be a maximum of 4%, and there are some doubts about the real competence of Councils in this point. Thus, instead of providing only one rate respecting this maximum, some Councils have set a group of them or some reduced rates, while others have provided a minimum amount of the tax (general, variable or related with the objective assessment method to determine the tax base). Certainly, all of these interpretations appear questionable, and the analysis of their viability is the main objective of this work. Moreover, a new proposal to improve the tax management system will be provide.