Description
THE REAL PROPERTY LIEN IN LOCAL TREASURIES
Book Summary
This work offers an exhaustive and detailed analysis of the right of real property lien (afección de bienes) in the context of Local Treasuries, a key legal mechanism for the collection of taxes such as the IBI (Property Tax) and urbanization fees. Winner of the 2022 Fernando Albi Prize, the book clarifies doctrinal controversies regarding its legal nature and examines the jurisprudential evolution that has shaped its application. The reader will find well-founded solutions to the practical problems faced by local entities, making it an indispensable reference for professionals in tax law and local administration.
What is it about?
The book focuses on the right of lien, a real guarantee that allows Local Administrations to require the purchaser of a property to pay tax debts unpaid by the previous owner, especially Real Estate Tax (IBI) and urbanization fees. The work addresses the normative contradictions of this figure, which is regulated both as subsidiary liability and as a real guarantee in the General Tax Law, and seeks to clarify its correct legal configuration and nature.
The study is limited to the local sphere, offering a meticulous approach to all the vicissitudes that local entities may encounter in its application. It analyzes the jurisprudential evolution in detail, as courts have been the primary architects in defining the contours and requirements for the applicability of the lien on assets, given the scarcity of its legal regulation.
Main Topics
- Right of lien as a real guarantee in the local tax sphere.
- Legal nature and configuration of the real property lien.
- Analysis of subsidiary liability and its relationship with real guarantees.
- Jurisprudential evolution and court criteria regarding the lien.
- Collection of Real Estate Tax (IBI) and urbanization fees.
- Practical problems and well-founded solutions for Local Administrations.
Who is it recommended for?
This work is aimed at tax and administrative law professionals, tax advisors, managers and technicians of Local Treasuries, as well as jurists and scholars interested in real guarantees and local tax collection. It is also highly useful for heads of tax collection and urban planning departments in city councils and provincial governments.
What this book contributes
- An exhaustive and detailed analysis of the real property lien, a figure little treated in specialized literature in the local sphere.
- Clarification of normative and doctrinal contradictions regarding its legal nature.
- Practical and well-founded solutions to the problems faced by local entities in the application of this guarantee.
- A detailed study of the jurisprudence that has shaped the requirements and limits of the real property lien.
- A reference work, endorsed by the prestigious 2022 Fernando Albi Prize, which fills an editorial void in the field of local tax collection.
Technical Specifications
- Author: MARTINEZ DE TRINCHERIA, SEBASTIAN
- Publisher: J.M. BOSCH EDITOR
- Language: Spanish
- Topic: CONSTITUTIONAL AND ADMINISTRATIVE LAW, LOCAL ADMINISTRATION, TAX AND TARIFF LAW
- Collection: FONDO
- Binding: Paperback
- Publication Date: June 2023
- Number of pages: 372
- Weight: 700 g
Editorial Review
This is a highly specialized work that addresses with rigor and depth a complex legal figure of great practical relevance for Local Treasuries. The awarding of the 2022 Fernando Albi Prize supports its quality and contribution to the study of local administration. Its practical approach, combined with an exhaustive jurisprudential analysis, makes it a valuable tool for professionals who need to solve specific problems in the collection of local taxes. It is, without a doubt, a must-read reference for those seeking detailed and updated knowledge on the right of lien in the local sphere.