La naturaleza jurídica de las contribuciones. Un debate vigente. Primera parte

Abstract

The purpose of this work is to return to the analysis of what contributions are. Most doctrine, domestic and foreign, takes for granted what they are. However, there are problems in conceptualizing contributions; establishing their economic importance; analyzing whether it is a closed number or open to new designs; determining the elements that give them identity; the specific types existing in our  national legislation; and confusions regarding their true nature. Finally, the cases that are considered relevant when controversies have arisen about their authentic identity are examined.