Análisis de los beneficios fiscales que podrían establecerse en los Impuestos Municipales por medio de Ordenanzas para hacer frente a la crisis generada por el COVID-19
ISSN: 1577-2233
Argitalpen urtea: 2020
Zenbakia: 144
Orrialdeak: 73-80
Mota: Artikulua
Beste argitalpen batzuk: Tributos locales
Laburpena
Given the devastating crisis that the COVID-19 epidemic is causing in the economic and social sphere, it seems advisable that the City Councils reduce the tax burden on the most affected sectors and groups. This article identifies the benefits that could be introduced by Ordinances in the IBI, IAE and IVTM and analyses the possibility of providing for its retroactive application to tax periods starting in 2020.