Abstract:

The main objective of the Commission is to design proposals for “Advancing the exercise of the Region of Valencia’s financial autonomy through the development of its own tax system”. The analysis that has been carried out is essentially tax-related, with proposals that can lead to both increases and reductions in tax collection. In some cases, the latter would not be necessary if there really were greater concern about the equitable allocation of resources, which would entail, in some cases, the elimination of dispensable expenditure and, in others, the reinforcement of expenditure forecasts when this was imposed by general economic circumstances and independently of party politics.

The report is structured in two main blocks. The first block concerns measures related to devolved taxes, with proposals addressed both to the public authorities of the Comunitat and others so that they can be passed on, if deemed appropriate, to the State. The second block affects the region’s own taxes, essentially of an extra-fiscal nature. Likewise, given the relevance and the express mention of areas at risk of depopulation, a specific point dedicated to depopulation is included, where appropriate.

Reference:

Comisión para el estudio de la reforma tributaria (2021): “Informe sobre el ejercicio de la autonomía financiera de la Comunitat Valenciana mediante el desarrollo de su propio sistema tributario y de tributos cedidos”. Valencia.