Please use this identifier to cite or link to this item: http://hdl.handle.net/10609/137008
Title: Las entregas y compensaciones de gastos a causa del trabajo a distancia en el IRPF de los empleados
Other Titles: Provisions and compensations for expenses of distance working in the personal income tax of employees
Author: Rovira Ferrer, Irene
Others: Universitat Oberta de Catalunya (UOC)
Keywords: Personal Income Tax
distance working
employees
Issue Date: 13-Sep-2021
Publisher: Revista Jurídica de Castilla y León
Citation: Rovira Ferrer, I. (2021). Las entregas y compensaciones de gastos a causa del trabajo a distancia en el IRPF de los empleados. Revista Jurídica de Castilla y León, n.55, 7-34. Disponible a: https://www.jcyl.es/web/jcyl/AdministracionPublica/es/Plantilla100Detalle/1131978346397/Publicacion/1285090972326/Redaccion
Published in: ;55
Abstract: The main goal of this work is to analyse the impact of the Royal Decree-Law 28/2020, of 22nd of September, on distance working (current Law 10/2021, of 9th of July, on distance working) in the Personal Income Tax of employees. Specifically, these consequences may be produced by two different situations: on one hand, by the provision by the employer of the necessary tools and equipment for the development of distance working, and, on the other hand, by the compensation for direct and indirect expenses supported by employees. Moreover, the main problems in this regard will be determined, with the aim of providing improvement proposals.
Language: Spanish
URI: http://hdl.handle.net/10609/137008
ISSN: 1696-6759MIAR
Appears in Collections:Articles cientÍfics
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