The Resource Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal

Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal

Label
Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal
Title
Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal
Title variation
Exit tax and trailing tax in the income tax for transfer of residence to a tax heaven [i.e. haven]
Creator
Subject
Language
eng
Summary
This article discusses the legal regime of the change of fiscal residence to a tax haven, contained in article 8.2 of the Spanish Individual Income Tax Law (LIRPF). It analyses the requirements, the direct and indirect consequences of its application, and how it is integrated with other measures regarding the transfer of fiscal residence, such as the exit tax of article 95 bis and the rule of temporary imputation of article 14 LIRPF
Citation source
In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2018), no. 423 ; p. 55-72
http://library.link/vocab/creatorName
Martos García, J.J
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • exit tax
  • residence
  • tax haven
  • individual income tax
  • extended limited tax liability
  • non-resident
  • departure tax
Label
Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal
Instantiates
Publication
Label
Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal
Publication

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