RT info:eu-repo/semantics/bachelorThesis
T1 Mínimo personal y familiar en el IRPF.
A1 León Valcárcel, Emma
A2 Grado En Derecho
K1 Impuesto sobre la renta de Personas Físicas
K1 Mínimo personal y familiar
AB This paper deals with one of the tax mechanisms contained in the Law onIncome Tax on Natural Persons in order to take into account the personaland family circumstances of the taxable person, given the subjective natureof the tax.To this end, the tax will be studied initially, thus justifying its existence andunderstanding the calculation of this. To this end, the tax shall be dissectedinto taxable fact, objective element, subjective element, temporal aspect,tax base, integration and compensation of income, as well as the generalliquidatable base and savings. On the other hand, the figure of the minimumpersonal and family income in the IRPF will be studied, both at the statelevel, dealing with the minimum of the taxpayer, the minimum bydescendants and the minimum by ascendants; and, finally, the minimumpersonal and family in the Autonomous Communities, and the problemsthat have arisen through the partial cession granted to them on this tax and,specifically, in the Community of the Canary Islands.
YR 2022
FD 2022
LK http://riull.ull.es/xmlui/handle/915/28743
UL http://riull.ull.es/xmlui/handle/915/28743
LA es
DS Repositorio institucional de la Universidad de La Laguna
RD 26-sep-2024