El Estado de Alarma y el uso del Real Decreto Ley para modificar normas tributarias

The health crisis produced by COVID-19 led to the declaration of the state of alarm by means of Royal Decree 463/2020, of March 14. From that moment, and as a consequence of the measures adopted, among which were: the suspension of the opening to the public of the premises and retail establishments; limiting freedom of movement; and the suspension of administrative terms, the Government proceeded to issue a series of Royal Decree-laws that affected the financial sphere. The object of this study is the analysis of said normative instrument and its constitutional fit when modifying the tax laws within the aforementioned state of alarm.

Keywords

:CIENCIAS JURÍDICAS [UNESCO], Real decreto-ley, Real Decreto 463/2020, Tax obligations, State of alarm, UNESCO::CIENCIAS JURÍDICAS, Obligaciones tributarias, Estado de alarma, COVID-19, ECONOMIA FINANCIERA Y CONTABILIDAD, Royal decree-law

Impact byBIP!

	selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	0
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Average
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Average
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average