El impuesto sobre el incremento de valor de los terrenos de naturaleza urbana

Synopsis of El impuesto sobre el incremento de valor de los terrenos de naturaleza urbana

«El impuesto sobre el incremento de valor de los terrenos de naturaleza urbana» is the legal monograph by Fernando Casana Merino (Marcial Pons, paperback).

Study of the tax on the increase in value of urban land. It covers its historical background, legal nature and rationale, the applicable legal regime, the material aspect of the taxable event, and cases of non-liability and exemption.

Work of 164 pages published in 1994 in the Monografías jurídicas collection. Includes bibliographical references (pages 147-160).

Reference work for jurists, law students and tax professionals.