Fiscalidad de las parejas de hecho

Fiscalidad de las parejas de hecho

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Fiscalidad de las parejas de hecho

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Hernández Guijarro, Fernando Perfil
This document is a artículo publicadoDate2019
Couples in fact are an alternative union to marriage and, as such, the legal system dedicates them a legal regime. The present study deals with the taxation that surrounds these unions, always starting from their patrimonial situation and the agreements reached between the cohabitants. It analyzes the fit within the IRPF of the couple of fact and the application of the personal and familiar circumstances to the cohabitants. Likewise, the contribution of these to the community of goods formed by both and the acquisition of goods once it is constituted will be discussed. All this from the application of taxes on the transmission or acquisition of goods, whether onerous or lucrative. Finally, the tax consequences derived from the dissolution and liquidation of the patrimonial community alo will be analyzed.

    Hernández Guijarro, Fernando. Fiscalidad de las parejas de hecho. En: Actualidad jurídica iberoamericana, 11 2019: 402-417

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