Abstract
The purpose of this article is to observe the changes occurring in society as well as the fundamental guarantees tangent to the human person, taking into account the right of property as a total focus on the elderly person in order to answer the following question: would there be no exemption from the Tax on Urban Territorial Property (IPTU) violating the principle of contributory capacity and consequently the principle of human dignity? In order to solve this problem, the study will go through a brief analysis of the principle of human capacity, through taxation in order to better understand the principle of contributory capacity, by the intrinsic characteristics of the elderly person, taking into account a brief explanation of psychology with regard to the meaning of housing for the elderly.
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