Los beneficios fiscales aplicables por las Comunidades Autónomas a las familias numerosas en el ITPAJD

Authors

  • Maria Teresa Mata Sierra

Keywords:

Impuesto sobre Transmisiones y Actos Jurídicos Documentados (ITPAJD), fiscal profits- tax benefits, Autonomous Regions, reduced rates, larges families

Abstract

The autonomous Regions have established certain tax benefits in the ITPAJD designed to encourage the enjoyment of adequate housing by larges families, a group deserving preferential protection for these purposes. The development of this protection through this tax’s financial benefit might cause some problems.

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Author Biography

  • Maria Teresa Mata Sierra

    PTU de Derecho Financiero y Tributario
    Universidad de León

Published

28/08/2021

How to Cite

Mata Sierra, M. T. (2021). Los beneficios fiscales aplicables por las Comunidades Autónomas a las familias numerosas en el ITPAJD. Technical Tax Journal, 4(91), 91-130. https://revistatecnicatributaria.com/index.php/rtt/article/view/1038