LOS TRIBUTOS QUE GRAVAN LA VIVIENDA

Abstract

[ES] Hoy en día uno de los debates más importantes que surgen en materia de vivienda es el relacionado con los distintos tributos que gravan la misma. La trascendencia que tiene la vivienda dentro de las decisiones económicas adoptados por los individuos a lo largo de su ciclo vital, propicia que su tratamiento fiscal constituya un foco de atención permanente en los análisis sobre la política tributaria.

[EN] Nowadays, one of the most important debates which come up in terms of housing market is the one related with the diverse taxes connected to it. The transcendence of housing within the economic decisions adopted by individuals throughout their life cycle encourages that their tax analysis is to be considered as a focus of permanent attention in the tax analysis policies. As we have seen throughout history, the fiscal system in a democratic country is a consequence of the election of its citizens, who set their preferences through political parties.