La doble imposición entre los impuestos de índole estatal y local

Abstract

The double taxation between state and local taxes is researched in this thesis. The general and particular framework is established by means of a wide literature and jurisprudence review that has been developed at the following levels: national versus international, national versus regional and regional versus local. All the problematic situations, where there is a collision between state and local taxes, are studied. Some practical examples are given to illustrate these situations. Finally some conclusions are derived, the more important is that a change in the local tax- incoming system is needed in order to satisfy the local financial sufficiency that the Spanish Constitution recognizes for the local administration. We propose the use of alternative sources for financing the local needs.