TY - JOUR AU - Alfonso García-Moncó T1 - La crisis de los valores catastrales en el sistema tributario español: problemas y soluciones TI - Crisis of the cadastral values in the spanish fiscal system: Problems and solutions LA - spa PY - 2025/// SP - 45 EP - 60 T2 - Tributos locales SN - 1577-2233 VL - 175 PB - Voluntad PP - Madrid AB - The cadastral value has been the subject, in recent years, of various changes and manipulations, the most important of them being the so-called “reference values” that obey the collection interests of the State. Now, it is necessary to stabilize the model with a system of valuations centered on its real cadastral value, coordinated with the other existing values such as the real value and the market value and with the tax authorities that apply them UR - https://portalcientifico.uah.es/documentos/691f68f83da2765d9c7cd0c3 DP - Dialnet - Portal de la Investigación ER -