Notas sobre la utilización del Impuesto de Incremento del Valor de los Terrenos en el estudio de espacios turísticos

The search of new sources of information for the study of mechanims that form holiday resorts along the coast has lead to the use of certain records. Registro del Impuesto sobre Incremento del Valor de los Terrenos. The variables contained in these records, although they defer in each municipality, as they are a municipal independent tax, confine to the following: prices of the square metre of land, agents that operate in a certain area (acquireres and transferents) and their geographical origin, types of properties, places affected by the transmissiones and date of the operation (present day and previous to the substraction). The use of this source of information derives from the possibility of correlating the different variables, yet the information must be completed with the study of other important records, los Padrones de Solares, as well as an intensive fieldwork.