The tax on deposits of credit institutions: paradigmatic example of limited financial autonomy of the regions

  • Alejandro Platero Alcón
DOI: https://doi.org/10.18543/ed-64(2)-2016pp189-224
Keywords: Deposit, credit, tax, taxable event, unconstitutional

Abstract

This paper aims to analyze the figure of tax deposits of credit institutions. This figure stems from the autonomous community of Extremadura, making use of their fiscal sovereignty, he decided in 2001 to tax deposits of credit institutions. The financial autonomy of the regions is a complex issue, with the main substance of the matter lies in the regulation of tax deposits from credit institutions. This decision by Extremadura generated a huge controversy, which has caused a series of regional and state rules on this tax, and of course, several ruling of the Constitutional Court that will be studied in this paper. 

Published online: 29 December 2016

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Published
2016-12-29
How to Cite
Platero Alcón, Alejandro. 2016. “The Tax on Deposits of Credit Institutions: Paradigmatic Example of Limited Financial Autonomy of the Regions”. Estudios De Deusto 64 (2), 189-224. https://doi.org/10.18543/ed-64(2)-2016pp189-224.
Issue
Vol. 64 No. 2 (2016)
Section
Studies

Last update: 08/02/2022

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