Las llamadas tasas turísticas y la hacienda municipal
- 1 Catedrático de Derecho Financiero y Tributario Universidad de Santiago de Compostela
ISSN: 1577-2233
Ano de publicación: 2023
Número: 164
Páxinas: 11-48
Tipo: Artigo
Outras publicacións en: Tributos locales
Resumo
Taxes on tourist stays (occupancy taxes) are being established in a general way. In Spain, they have been created by some Autonomous Communities. It is necessary to provide some participation to the Municipalities in the establishment and enforcement of these taxes.