Fiscalidad de las parejas de hecho

Fiscalidad de las parejas de hecho

DSpace Repository

Fiscalidad de las parejas de hecho

Show simple item record Hernández Guijarro, Fernando es 2019-11-06T13:25:28Z 2019-11-06T13:25:28Z 2019 es
dc.description.abstract 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. es
dc.source Hernández Guijarro, Fernando. Fiscalidad de las parejas de hecho. En: Actualidad jurídica iberoamericana, 11 2019: 402-417 es
dc.title Fiscalidad de las parejas de hecho es
dc.type info:eu-repo/semantics/article en
dc.type info:eu-repo/semantics/publishedVersion en
dc.subject.unesco UNESCO::CIENCIAS JURÍDICAS es
dc.identifier.doi es

View       (207.4Kb)

This item appears in the following Collection(s)

Show simple item record

Search DSpace

Advanced Search