Las llamadas tasas turísticas y la hacienda municipal
- 1 Catedrático de Derecho Financiero y Tributario Universidad de Santiago de Compostela
ISSN: 1577-2233
Datum der Publikation: 2023
Nummer: 164
Seiten: 11-48
Art: Artikel
Andere Publikationen in: Tributos locales
Zusammenfassung
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.