Vivienda y medio ambiente: bonificaciones en la cuota de los impuestos locales
This paper examines the possibilities that the Local Treasury Law offers municipalities so that they can establish and regulate in their tax ordinances environmental bonuses applicable to housing in the amount of local taxes, in order to encourage promotion, urbanization, construction, transmission,...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | España |
| Institución: | Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya) |
| Repositorio: | Recercat. Dipósit de la Recerca de Catalunya |
| OAI Identifier: | oai:recercat.cat:10256/23999 |
| Acceso en línea: | http://hdl.handle.net/10256/23999 |
| Access Level: | acceso abierto |
| Palabra clave: | Impostos locals Incentius fiscals Local taxation Tax incentives Habitatge -- Aspectes ambientals Housing -- Environmental aspects |
| Sumario: | This paper examines the possibilities that the Local Treasury Law offers municipalities so that they can establish and regulate in their tax ordinances environmental bonuses applicable to housing in the amount of local taxes, in order to encourage promotion, urbanization, construction, transmission, rehabilitation and use of sustainable housing. This analysis is carried out taking into account the bonuses to encourage the installation in homes of systems for the thermal or electrical use of solar energy and charging points for electric vehicles, as well as other bonuses that can be included in their budgets in fact more generic environmental elements in the house |
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