Analysis and proposals of the state and regional fiscal measures adopted to respond to floods in the Valencian Community

Authors

DOI:

https://doi.org/10.48297/1765xr31

Keywords:

Power to tax and spend of the State, power to tax and spend of the Autonomous Regions, exemptions and deductions, tax procedures, public expenditure, ability to pay principle, isolated high altitude depression

Abstract

This paper carries out a detailed and critical analysis of the fiscal measures approved by the State and the Autonomous  Communities to provide an immediate response to the significant personal and material damages caused by the rain storm that  occurred on October 29, 2024 in different parts of the Spanish territory, especially affecting numerous municipalities in the  Valencian  Community. And a series of regulatory proposals are made on tax matters that contribute to the effective recovery of the  affected territories.

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Author Biography

  • Carmen Uriol Egido

    PPL de Derecho Financiero y Tributario
    Universitat de València
    (España)

Published

30/12/2024

How to Cite

Uriol Egido, C. (2024). Analysis and proposals of the state and regional fiscal measures adopted to respond to floods in the Valencian Community. Technical Tax Journal, 4(147), 23-62. https://doi.org/10.48297/1765xr31