The Resource Algunos efectos en los impuestos patrimoniales cedidos a las CC. AA. derivados de las Leyes 26, 27 y 28, de 27 noviembre de 2014, relativas al IRPF, IS e IVA

Algunos efectos en los impuestos patrimoniales cedidos a las CC. AA. derivados de las Leyes 26, 27 y 28, de 27 noviembre de 2014, relativas al IRPF, IS e IVA

Label
Algunos efectos en los impuestos patrimoniales cedidos a las CC. AA. derivados de las Leyes 26, 27 y 28, de 27 noviembre de 2014, relativas al IRPF, IS e IVA
Title
Algunos efectos en los impuestos patrimoniales cedidos a las CC. AA. derivados de las Leyes 26, 27 y 28, de 27 noviembre de 2014, relativas al IRPF, IS e IVA
Title variation
Effects on wealth taxes assigned to Autonomous Regions according to Laws 26, 27 and 28, of November 27th 2014, of Personal Income Tax, Corporate Income Tax and Value Added Tax
Creator
Subject
Language
eng
Summary
In Laws 26, 27, and 28, of 27 November 2014, amending the personal income tax, corporate income tax, and value added tax, respectively, are included regulations that affect, directly or indirectly, other taxes, such as the net wealth tax, the gift and estate tax as well as the transfer and stamp duties. Therefore, for the application as from 2015 of those last taxes the aforementioned regulations must be taken into consideration, even though the amendments were included in Acts governing other taxes. With respect to the provisions concerning direct taxation, the main issue are the incentives linked to the so-called 'family business'. As regards indirect taxation, the main issue is the effect the amendments will have on the delimitation between VAT and transfer and stamp taxes. What both classes of provisions have in common is the fact they all refer to controversial issues in practice
Citation source
In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2015),
http://library.link/vocab/creatorName
Pozuelo Antoni, F. de A
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • regional tax
  • net worth tax
  • transfer tax
  • stamp duty
  • inheritance tax
  • gift tax
Label
Algunos efectos en los impuestos patrimoniales cedidos a las CC. AA. derivados de las Leyes 26, 27 y 28, de 27 noviembre de 2014, relativas al IRPF, IS e IVA
Instantiates
Publication
Label
Algunos efectos en los impuestos patrimoniales cedidos a las CC. AA. derivados de las Leyes 26, 27 y 28, de 27 noviembre de 2014, relativas al IRPF, IS e IVA
Publication

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