La fiscalidad de la vivienda ante el reto demográfico: las medidas tributarias vigentes en Extremadura

This paper analyzes the tax measures adopted in the Autonomous Community of Extremadura in the field of housing to fight against the demographic challenge. Ensuring access to housing in rural areas is a very relevant aspect in the fight against depopulation, as it is essential in the revitalization of areas at risk of depopulation, which would justify the tax measures adopted for that purpose.