El arrendamiento estable y permanente de viviendas: efectos de las políticas públicas, impacto de la fiscalidad y promoción a través de beneficios fiscales autonómicos = Stable and permanent housing rental: effects of public policies, impact of taxation and promotion through regional tax benefits
This work examines the effects of public policies and the impact of taxation on the stable and permanent rental of housing and addresses the study of the use of tax benefits by the Autonomous Communities to promote this residential use. To do so, it first analyses the content of the exclusive compet...
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| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2024 |
| País: | España |
| Recursos: | Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya) |
| Repositório: | Recercat. Dipósit de la Recerca de Catalunya |
| OAI Identifier: | oai:recercat.cat:10256/27134 |
| Acesso em linha: | http://hdl.handle.net/10256/27134 |
| Access Level: | Acesso embargado |
| Palavra-chave: | Espanya -- Política de l'habitatge Spain -- Housing policy Impostos immobiliaris -- Espanya Real property tax -- Spain Arrendament urbà |
| Resumo: | This work examines the effects of public policies and the impact of taxation on the stable and permanent rental of housing and addresses the study of the use of tax benefits by the Autonomous Communities to promote this residential use. To do so, it first analyses the content of the exclusive competence of the Autonomous Communities in housing matters, which coexists with various titles of the State and Local Entities, as well as the taxation of the stable and permanent rental of residential properties, in relation to the taxation that affects other uses of these assets, in order to determine the impact of regulatory and promotion policies and of taxation on the rental market for habitual housing. Finally, the article explores the possibilities that the Autonomous Communities have, in the exercise of their exclusive competence in housing matters, to establish tax benefits with the aim of stimulating stable and permanent residential rental, taking advantage of the extra‐fiscal function of taxes |
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