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La inseguridad jurídica creada por la inactividad del legislador en el impuesto sobre el incremento de valor de los terrenos de naturaleza urbana

Author

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  • Susana Aníbarro Pérez

    (Universidad de Valladolid)

Abstract

Transcurridos más de dos años desde la declaración de inconstitucionalidad del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, el legislador sigue sin afrontar la reforma del mismo, lo que ha generado una importante disparidad interpretativa por parte de los órganos, tanto administrativos como judiciales, encargados de la aplicación y revisión del impuesto. Esta situación ha generado una gran inseguridad jurídica para los contribuyentes, que se ha tratado de mitigar por el Tribunal Supremo mediante la fijación de criterios en la resolución de recursos de casación.

Suggested Citation

  • Susana Aníbarro Pérez, 2020. "La inseguridad jurídica creada por la inactividad del legislador en el impuesto sobre el incremento de valor de los terrenos de naturaleza urbana," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 174(1), pages 11-34, March.
    • Handle: RePEc:hpe:crotri:y:2020:v:174:i:1:p:11-34
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    Keywords

    Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana; inconstitucionalidad; inseguridad jurídica;
    All these keywords.

    JEL classification:

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

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