El sistema tributario latino en la configuración de la gestión urbanística de España y Centroaméricaevolución histórica y situación actual

Abstract

Real estate u sed for residential housing or any othertype of purpose is subject to obligations arising from tax and urban planning regulations. These regulations contain a series of rules aimed at the management of the real estate market as a result of its social and economic relevance. This paper shows how the taxation of real estate configured a specific Latin tax system based on these assets. The relevance of tax rules shaped to.l,¡ly's cities through the provision of services and infrastructures financed by these taxes. Likewise, the establishment of entities with urban planning functions but dependent on the tax administrations can be observed. In the same way, it can be seen that the relationship between tax and urban planning regulations allows the implementation of measures for the sustainable development of urban environments.