Publication: Impuestos sobre vehiculos de tracción mecánica, fiscalidad ambiental y recaudación
Authors
Portillo Navarro, María José ; Moya-Angeler Pérez-Mateos, Marta Patricia
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Publisher
Gaceta Fiscal
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DOI
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info:eu-repo/semantics/article
Description
Abstract
El impuesto sobre vehículos de tracción mecánica es un impuesto catalogado como
ambiental por la OCDE, que cumple con diversos requisitos para ser considerado
como tal y al cual la Unión europea ha dedicado diversos informes en el marco de la
fiscalidad del automóvil de los cuales, en este trabajo, se destacan aquellos aspectos
que podrian suponer una modificación en la legislación española.
El estudio del impuesto en el marco de la uibutación local nos revela que la
recaudación obtenida por este impuesto no es muy significativa, aunque aún existe
margen para incrementar los upos impositivos de los distintos tipos de vehículos.
La posibilidad de establecer distintas bonificaciones por los municipios supone unas
diferencias imponantes en tre municipios que repercutirán directamente en el
contribuyente. El establecimiento de dichas bonificaciones provoca una disminución
de la recaudación que deberia ser contemplada por los municipios a través de la
pubhcación del presupuesto de beneficios fiscales.
Abstract: The tax on vechicles of mechanical traction is a tax catalogued like environmental for the OECD, who expires with diverse requircments to be considered as such and to which the Europcan Union has dedicated diverse reports in the frame of the tax system of the car of which in this work are outlined those aspcets that might suppose a modification in the Spanish legislation. The study of the tax in the frame of the local taxation us reveals that the collection obtained by this tax is not very significant, though still margin exists to increase the tax rates of the difTerent types of vehicles. The possibility of est.ablishing different bonuses for the municipalities supposes a few important diffrences between mumcipalities that will reverberate directly in the contributor. The establishment of the above mentioncd bonuses provokes a decrease of the collection that it should be contemplated for the municipalities across the publication of the budget of fiscal benefits.
Abstract: The tax on vechicles of mechanical traction is a tax catalogued like environmental for the OECD, who expires with diverse requircments to be considered as such and to which the Europcan Union has dedicated diverse reports in the frame of the tax system of the car of which in this work are outlined those aspcets that might suppose a modification in the Spanish legislation. The study of the tax in the frame of the local taxation us reveals that the collection obtained by this tax is not very significant, though still margin exists to increase the tax rates of the difTerent types of vehicles. The possibility of est.ablishing different bonuses for the municipalities supposes a few important diffrences between mumcipalities that will reverberate directly in the contributor. The establishment of the above mentioncd bonuses provokes a decrease of the collection that it should be contemplated for the municipalities across the publication of the budget of fiscal benefits.
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Citation
Gaceta Fiscal, n. 285 (2009), p. 113-124.
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