Ámbito de aplicación (Artículo 65 de la Ley)

AuthorEduardo Berché Moreno
ProfessionCatedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL
Pages302-302

Page 302

El ámbito espacial de aplicación de este impuesto es todo el territorio español, sin perjuicio de lo dispuesto en las normas reguladoras del concierto y del convenio Económico en vigor, respectivamente, en los territorios Históricos del País Vasco y en la comunidad Foral de Navarra.

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