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Property Tax (IBI) in Spain: Understanding the Regulations

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Property Tax (IBI) Regulations in Spain

Property Tax (Impuesto sobre Bienes Inmuebles or IBI) regulation is detailed in the Law on Local Finances Recast 2004 and in the Real Estate Cadastre Act, also a consolidated text of 2004.

Taxable Event, Taxpayer, and Accrual

The taxable event is holding an interest in the property. The law distinguishes four rights:

  1. Administrative concession on the property: the taxpayer shall be the licensee.
  2. Surface rights on the property: the taxpayer will have surface rights.
  3. Usufruct right over the property: the taxpayer will be the beneficiary.
  4. Property rights over the property: the taxpayer will be the owner.

Each taxable event excludes the others. The excluded are those who are behind in this order.

The law distinguishes... Continue reading "Property Tax (IBI) in Spain: Understanding the Regulations" »

Al-Andalus: Economy, Society, and Urban Life in Islamic Spain

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Al-Andalus: Economic and Social Organization

Economic Advancements

In Al-Andalus, the economic foundation remained rooted in agriculture, but significant improvements were introduced. Irrigation technology advanced considerably, with the widespread use of irrigation ditches and wells. New crops were also introduced, such as citrus fruits, rice, and sugarcane.

While the ownership structure of land remained largely unchanged, with many large estates, the conquest led to a shift in ownership.

Urban Revitalization

With the arrival of the Muslims, there was a revitalization of urban life, and large cities emerged. The Islamic city was structured into several distinct parts:

  • Medina: The core of the city, containing the main mosque and the souk (market)
... Continue reading "Al-Andalus: Economy, Society, and Urban Life in Islamic Spain" »

Urban Hierarchy in Spain & European Integration

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**Spanish Urban Hierarchy**

The Metropolis

Cities at the top of the urban hierarchy are considered metropolises. Their population exceeds 250,000. They perform specialized functions related to the tertiary sector and industry. Within the metropolis, there is a hierarchy of functions based on size and scope of its area of influence.

National Metropolis

Madrid and Barcelona are considered national metropolises. Their population exceeds 4 million. Their area of influence extends throughout the country, acting as a liaison between the European urban system on a global scale and the local Spanish system.

Regional Metropolises

These are the metropolitan areas of Malaga, Bilbao, Seville, Valencia, and Zaragoza. They have a population between 500,000 and... Continue reading "Urban Hierarchy in Spain & European Integration" »

Evolution of Urban Structures: From Ancient to Modern Cities

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Urban Structure

Urban structure refers to the division of a city into areas with distinct characteristics in terms of morphology and function.

Old Town

The old town represents the legacy of the pre-industrial era. It is the part of the city that existed before industrialization. Pre-industrial cities often share common characteristics:

  • Irregular Layout: The street layout was often irregular, although some examples of flat, linear, or grid patterns also exist.
  • Walled Enclosures: Most were surrounded by walls for defense, taxation, and health purposes.
  • Closed Plots: Buildings were predominantly low-rise.
  • Mixed Land Use: Different activities were intermingled, although some neighborhoods specialized in certain activities.
  • Social Stratification: Various
... Continue reading "Evolution of Urban Structures: From Ancient to Modern Cities" »

Spain's Central Plateau: Formation and Features

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The Plateau

The Plateau is a high-altitude morphostructural unit that constitutes half of the peninsular relief units. Extensive plains alternate with hilly areas. The Alpine Orogeny caused the slope of the plateau towards the Atlantic Ocean. The Central System divides the plateau into two: the Northern Sub-Plateau and the Southern Sub-Plateau. These subunits were formed during downhill movement.

The Northern Sub-Plateau

It is situated within the northern half of the peninsula. Bordered to the northwest by the Galician-Leonese Massif, on the north by the Cantabrian Mountains, east by the Iberian System, and west by the gorges of the Douro and its tributaries. Its average altitude is 750m and it is crossed by a network of rivers, primarily the... Continue reading "Spain's Central Plateau: Formation and Features" »

The 1920s and 1930s: Economic Crisis and Recovery

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The 1920s: International Landscape

The early postwar years were characterized by:

  • A lack of international cooperation.
  • Protectionist policies.

The Dawes Plan, implemented in 1924, aimed to improve the European economy, specifically by normalizing the German economy through:

  • Stabilizing the German currency.
  • Regulating the payment of war reparations.
  • Having Americans help revive the German economy.

Germany created a new currency.

U.S. Economic Growth: Features

  • Increased production and lower prices.
  • Promotion of new industrial sectors.

The Situation in Europe

  • France: Industrial growth.
  • United Kingdom: Economic stagnation.
  • Germany: Crisis until 1925, followed by subsequent recovery.

The Crisis of 1929

Causes

  • Crisis in the industrial and construction sectors.
  • Increased
... Continue reading "The 1920s and 1930s: Economic Crisis and Recovery" »

Road and Rail Transport in Spain: Infrastructure and Integration

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Road Transport in Spain

Road networks in Spain have different characteristics. Historically, radio network design was present radially, maintaining a centralist state that favored the connection of the capital and principal towns. The skills enable ECN. The road network is divided between the State, the autonomous communities, and councils.

  • The state network includes general-interest itineraries.
  • Autonomous communities handle intraregional mobility and links.

The technical nature of state roads is varied. State roads often receive assistance from local councils and provincial governments. A weakness of road transport is that it receives most traffic of passengers and goods, and is less price competitive because there is a direct relation between... Continue reading "Road and Rail Transport in Spain: Infrastructure and Integration" »

Spain's Transformation: 1874-1930

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Cultural Change 13.3: Shifting Mindsets

Education and the Press

From the late 19th to early 20th centuries, Spain experienced significant economic, social, political, demographic, and cultural advancements. Between 1874 and 1914, Spain's per capita income grew by 60%, with notable industrial and railway expansion.

Politically, the recognition of universal suffrage expanded voting rights, consolidating individual freedoms. Socially, the rise of the middle class and urban growth were evident. Madrid's population surpassed 500,000, and Bilbao's grew from 30,000 to 85,000. Citizens increasingly mobilized through labor unions, employers' associations, feminist groups, farmers' leagues, chambers of retailers, sports clubs, and cultural organizations.... Continue reading "Spain's Transformation: 1874-1930" »

Temperate, Cold, and Mediterranean Landscapes: Climate and Vegetation

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Climate and Landscapes: An Introduction

This document explores various climate zones and their associated landscapes.

1. Climate Seasons

  • Winter: Areas influenced by polar air masses.
  • Summer: Areas affected by hot air masses.
  • Intermediate Seasons: Spring and Autumn.

2. Temperate Zone Landscapes

These include:

  • Oceanic or Atlantic
  • Mediterranean
  • Continental

3. Cold Weather Landscapes

Found in polar regions and high mountains. Shrubs and higher vegetation grow in these areas. Polar regions are sparsely populated.

4. Landscape Types

Oceanic Landscape

Characteristic of the west coast of Europe. The oceanic climate features mild winter and summer temperatures. Rainfall is abundant throughout the year. Forests and meadows thrive in this environment.

Mediterranean Landscape

Found... Continue reading "Temperate, Cold, and Mediterranean Landscapes: Climate and Vegetation" »

Water Management: Sustainability, Pollution, and Solutions

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Sustainability and Water Use

If we use water faster than it can be replenished, its use is not sustainable. We need to store and distribute it efficiently, which can be expensive.

Large-Scale Water Management Projects

Large-scale projects to increase water supply often involve big dams. They are usually complex, multi-purpose projects. Up to the 1980s, the rate of building increased until most of the best sites in North America and Europe had been developed, in the so-called 'Blue Revolution'.

Currently, dams supply:

  • 40% of the world's irrigated water.
  • 20% of the world's electricity.
  • 15% of all blue water.

Dams may bring benefits in terms of increased water supply, but they can have negative impacts too. Their construction can disrupt fragile aquatic... Continue reading "Water Management: Sustainability, Pollution, and Solutions" »