Local taxes

tributos-locales-pruebaHerrera Economistas y Abogados cuenta con personal experto en el mundo de las Haciendas locales, puesto que, los Tributos Locales son figuras tributarias importantes que se manejan con mucha habitualidad en los despachos de asesoría fiscal, en la medida en que se trata de tributos que vienen obligados a satisfacer anualmente todos los ciudadanos y empresas, abarcando desde el régimen jurídico básico (Ley Reguladora de las Haciendas Locales), hasta las particularidades que pueda establecer cada uno de los Ayuntamientos, titulares de los diferentes tributos del ámbito local.

In applying the principles of local autonomy and tax law reservation contained in the Constitution, the system of local taxation is designed on the basis of a basic legal system, as reflected in the Law Regulating Local Tax.

Regarding the municipal tax system, there potestativos taxes and mandatory, as are applicable in those municipalities which have established explicitly, or should be required in all municipalities.

The management of local taxes is allocated, in general, to local institutions themselves, they will apply the rules set out in the General Tax Act and its regulations development, but can adapt by adopting the corresponding fiscal management ordinances