El impuesto sobre las transacciones financieras: a propósito de la nueva ley 5/2020, de 15 de octubre, del impuesto sobre las transacciones financieras, en España

Lara Blasco, Miquel

El impuesto sobre las transacciones financieras: a propósito de la nueva ley 5/2020, de 15 de octubre, del impuesto sobre las transacciones financieras, en España

Citation

Lara Blasco, M. El impuesto sobre las transacciones financieras: a propósito de la nueva ley 5/2020, de 15 de octubre, del impuesto sobre las transacciones financieras, en España. 2021. handle: http://hdl.handle.net/10230/48521

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Abstract

On 16 January 2021, the Act 5/2020, of October 15th, on the Financial Transaction Tax came into force. This paper aims to approach this text, going back to the origin of the taxation of the financial sector, not only to see the reason for the final configuration of the tax, but also to compare and discuss this configuration in order to shed light on the problems that may arise after its application. Thus, this study will review the Act’s text as well as its rationale, it will also study the proposals in the European Union, it will compare the tax with that of other tax systems and, finally, it will try to provide a solution to the controversial aspects of the tax.