The Resource Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes

Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes

Label
Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes
Title
Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes
Title variation
Controversial issues in taxation in the IRPF of expatriate resident workers
Creator
Subject
Language
eng
Summary
One of the most relevant issues affecting expatriate workers is the taxation of their earned income. Accordingly, many countries have implemented an array of measures tending to favour the exit and entry of workers. The Spanish income tax statute incorporates various measures that have the purpose of facilitating the entry and exit of workers travelling abroad to work but still keeping their fiscal residence in Spain. A measure of particular interest is the one contained in article 7 p) of the Personal Income Tax, which specifies that work income earned abroad is exempt as long as certain conditions are met. The interpretation of when and to what extent these conditions are met is a subject of debate among scholars and practitioners. This paper aims to clarify these issues
Citation source
In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2015),
http://library.link/vocab/creatorName
García Carretero, B
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • individual income tax
  • residence
  • earned income
  • expatriate
Label
Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes
Instantiates
Publication
Label
Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes
Publication

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