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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 Tourism Models: From Mass to Quality

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Evolution of Tourism and Traditional Tourism Models

The tourism model introduced in the 1960s was mass tourism, characterized by sun and beach holidays. This era saw cheap and abundant demand leading to a homogeneous market, with factors primarily external. These included the economic development of Western and Northern Europe and advancements in transport that facilitated travel. Internal factors for Spain's success were its geographical proximity to European clientele, excellent natural and cultural resources, and low costs.

The Crisis of Traditional Tourism

Spanish tourism experienced a crisis, although the number of tourists and tourism revenues continued to grow, albeit at a slower rate. Problems arose from increasing tourist prices due to... Continue reading "Evolution of Tourism Models: From Mass to Quality" »

Spain's Rural Economy: Settlements, Agriculture, Fishing

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Spanish Rural and Economic Geography

Settlement Patterns in Spain

Settlement patterns in Spain are broadly categorized into two types:

Dispersed Rural Settlements

Scattered rural homes are separated from other houses and are surrounded by farmland, meadows, and forests. This pattern dominates the periphery of the Iberian Peninsula, the Balearic Islands, and the Canary Islands.

Concentrated Urban Settlements

In concentrated populations, houses are grouped into towns and villages. This pattern extends throughout the interior and the basins of the Duero and Ebro rivers.

The Agricultural Sector and Livestock

Modern Livestock Production

Current livestock practices are very important, with experiments that have allowed for increased yields. Livestock tends... Continue reading "Spain's Rural Economy: Settlements, Agriculture, Fishing" »

The Centralized State: Reforms of the Catholic Monarchs (15th Century)

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Consolidating Power: The Reforms of Ferdinand and Isabella

The Catholic Monarchs launched sweeping political, economic, and social reforms aimed at consolidating their power over other social classes and restoring peace throughout their kingdoms after the difficult years of war and looting that characterized the fifteenth century.

Key Measures for State Centralization

The main measures implemented by the Crown included:

  • Creation of a Mercenary Army: This allowed the monarchs to avoid dependence on the commitment and will of the nobles, who owned the traditional royal hosts.
  • Establishment of the Inquisition: Instituted to control Judaizers and converts. Appointments to these positions were made directly by the Crown.
  • Financial and Fiscal Measures:
... Continue reading "The Centralized State: Reforms of the Catholic Monarchs (15th Century)" »

Spain's Regional Agriculture: Climate, Land, and Economy

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Humid Spain: Northern Regions

Characterized by an oceanic climate, this region presents a unique agricultural and demographic landscape.

Geographic Features and Climate

The terrain is predominantly mountainous, featuring extensive forests and pastures. An oceanic climate prevails, bringing ample moisture.

Land Ownership and Structure

Small farm holdings are common, often quite small. The scarcity of flat land leads to the prevalence of closed plots (Bocage), a distinctive landscape feature.

Population Distribution

Rural populations have been significantly reduced due to the rural exodus, resulting in a largely dispersed population pattern.

Agricultural Practices and Demographics

Agriculture faces challenges, particularly with an aging population. Rain-

... Continue reading "Spain's Regional Agriculture: Climate, Land, and Economy" »

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" »

Spain's Agricultural Evolution: Policy, Land Use, and Modern Farming

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Spain's Common Agricultural Policy Integration

Spain's entry into the European Union brought significant changes to its agricultural sector. The country integrated into the Community's internal market with fixed maximum and minimum prices. As Spanish prices were historically low, they experienced an upward trend, aligning with European equivalents. Trade with the EU was liberalized, adopting the Community preference, which reoriented Spain's import benefits within the EU.

This integration provided an opportunity to modernize the agricultural sector and increase its quality, productivity, and competitiveness. However, it also presented challenges:

  • Low Product Prices: A persistent issue for many farmers.
  • Agricultural Surpluses: Managing excess production
... Continue reading "Spain's Agricultural Evolution: Policy, Land Use, and Modern Farming" »