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Exención de las universidades públicas en los tributos locales

Author

Listed:
  • Carmen Banacloche Palao

    (Universidad Rey Juan Carlos)

Abstract

Este trabajo analiza los argumentos legales y jurisprudenciales que avalan la exención de las Universidades públicas respecto de los tributos locales. En primer lugar, se aborda la naturaleza jurídica de la Universidad pública para concluir que no se puede incardinar como un organismo autónomo sino que se trata de un tipo de Administración independiente. En segundo lugar, se estudian los apartados 1 y 4 del art. 80. LOU en cuanto verdadero fundamento jurídico de la exención de las Universidades públicas respecto de los tributos locales.

Suggested Citation

  • Carmen Banacloche Palao, 2017. "Exención de las universidades públicas en los tributos locales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 164(3), pages 37-68, September.
    • Handle: RePEc:hpe:crotri:y:2017:v:164:i:3:p:37-68
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    File URL: https://www.ief.es/vdocs/publicaciones/1/164.pdf#page=37
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    More about this item

    Keywords

    Universidad pública; Tributos Locales; exención.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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