Real Decreto Legislativo 2/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley Reguladora de las Haciendas Locales. | BOE-A-2004-4214 — Spain law | Esheria

Real Decreto Legislativo 2/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley Reguladora de las Haciendas Locales.

This article says the law applies throughout Spain, with stated exceptions and without prejudice to certain local financial regimes and international treaties.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Spain
Instrument
Decree law
Citation
BOE-A-2004-4214
Version
Undated source snapshot
Language
es
Updated
Official source
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Statute overview

About this statute

El artículo define el impuesto sobre construcciones y establece una exención para ciertas obras públicas. The article identifies who counts as the taxpayer for this tax and who becomes a substitute taxpayer when the work is not done by the taxpayer. This article sets the tax base, says what is excluded from it, fixes the tax as base times rate, caps the rate at 4%, and states the tax accrues when construction, installation, or work begins. Regula cómo el ayuntamiento liquida y ajusta provisional y definitivamente este impuesto, y permite que las ordenanzas fiscales creen bonificaciones, deducciones y autoliquidación. This article sets out when the urban land value tax applies and several cases where it does not apply.

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