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Alberto Vaquero García
Grupo de investigación GEN. Departamento de Economía Aplicada. Universidade de Vigo. Facultade de Ciencias Empresariais e Turismo. Campus Sur. As Lagoas s/n. 32 004. Ourense
Miguel Ángel Santirso Fernández
Tesorero de la Diputación de Provincial de Pontevedra. Pazo provincial. Avenida de Montero Ríos, s/n. 36071 Pontevedra
Vol 32 No 3 (2023), Articles, pages 1-23
Submitted: 09-12-2022 Accepted: 01-03-2023 Published: 26-07-2023
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The Tax on the Increase in Value of Urban Natural Land (IIVTNU), better known as the municipal capital gains tax has been one of the most questioned taxes due to the problems arising since its application and the continuous modifications as a result of the rulings of the Constitutional Court, which has led to its calculation being significantly changed. However, and despite the continuous reforms, the IIVTNU still has major problems that have not been corrected. In addition, no official estimates are available on the budgetary impact of the new regulation, nor does it seem that the General State Administration will pay any kind of compensation to the municipalities for the foreseeable loss of tax collection, as it is a fiscal capacity delegated to local entities. Finally, the IIVTNU has many more collection problems than other taxes such as the Property Tax or the Business Tax. This article addresses all these limitations and proposes a set of alternatives to improve the fiscal capacity of the IIVTNU, both generally and specifically for Galician municipalities.