After the economic considerations, which justify the relevance of the real estate sector in Spain, the study of the taxation of housing in Spain is addressed, with a review of the forecasts in different tax figures, completing it with a review of the recent experience of 6 European countries – Germany, France, Italy, Poland, Portugal and the United Kingdom – analyzing in a broad way different solutions that, in recent years have been arbitrated in these States to reactivate the real estate market.
Based on this starting point, the final chapter of the book includes a broad list of “reform proposals”, focused on tax measures but supplemented with others of a different nature.