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Copyright of Crónica Tributaria is the property of Instituto de Estudios Fiscales, Ministerio de Hacienda y Funcion Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Welfare services were traditionally funded by taxes. However, a new tax concept have risen in our country in the last years: co-payment. The welfare state crisis has provoked for a need for governments to look for new ways to balance the government budget with negative effects in those who are most vulnerable: dependent people. The aim of this paper is to study the legal problems created by the establishment of a co-payment in the System for Personal Autonomy and Care for Dependent People (SAAD). [ABSTRACT FROM AUTHOR]

Article 31 of the Spanish Constitution establishes material and formal tributary principles that must inform all taxes' configuration. The use of these principles to the payments on account has been not a pacific question; and, even now, their application form has been established by means of the jurisprudence and scholarship efforts. General Tributary Act 2003 represented a relevant advance to surpass the taxable fact as the tax key piece. It has been recognised, together with the benefit derived to the principal tributary obligation, many other benefits which are also linked with the general dispositions referred to the tax. Financial justice can not be thought on abstract. The evolution of the concept of taxable fact and principal tributary obligation means thus, a different and new expression of the constitutional financial principles in other fields of the tributary system. [ABSTRACT FROM AUTHOR]