Las bonificaciones fiscales en el sistema portuario estatal: un análisis de legalidad interna y de ajuste al Derecho de la Unión Europea

Abstract

In the past two decades the trajectory followed by Spanish Law in relation to the financing of the state ports raises two interesting topics, both worth of analysis.
On the one hand, certain revenues of the Port Authorities did not consolidate the conceptual framework initially anticipated by the legislator. This resulted in an intense legal controversy in the field of ordinary legality, as well as from the point of view of the constitutional legality.
On the other hand, and this is the main focus of the paper, state ports present a peculiar legal-financial reality in which the main incentives to their economic activity are based on tax reductions. As such, these must overcome two serious obstacles in their goalto promote port activity: the reserve of tax law in the National law, and the norm on State aid observed by European Union Law. This paper aims to analyse the most important dogmatic questions that derive from the first of the aforementioned subjects, so that we can later focus on the main problems, both theoretical and practical, that the second originates.