RT info:eu-repo/semantics/masterThesis
T1 Deducciones por donativos a entidades fundacionales
A1 Padilla Ascanio, Enrique
AB The purpose of this essay is to draw conceptual lines that clarify, concisely,the legal regime of deductions for contributions - with the aim of absoluteliberality - to foundational entities that comply with administrative andfiscal regulations to be beneficiaries of such an incentive.It is not intended to address the legal figure of deductions for amountscontributed as a donation from the perspective of the founding entity, butwe will focus on the study of the same from the subjective point of view ofthe taxpayer, natural person, who makes such contributions and force of theburden of proof resting on him.
YR 2020
FD 2020
LK http://riull.ull.es/xmlui/handle/915/19455
UL http://riull.ull.es/xmlui/handle/915/19455
LA es
NO Máster Universitario en Abogacía Por la Universidad de la Laguna
DS Repositorio institucional de la Universidad de La Laguna
RD 14-may-2024