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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, Irene |
Others: | Universitat Oberta de Catalunya (UOC) |
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 |
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. |
Keywords: | Personal Income Tax distance working employees |
Document type: | info:eu-repo/semantics/article |
Issue Date: | 13-Sep-2021 |
Publication license: | http://creativecommons.org/licenses/by-nc/3.0/es/ |
Appears in Collections: | Articles cientÍfics Articles |
Files in This Item:
File | Description | Size | Format | |
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Entregas compensaciones gastos trabajo distancia IRPF.pdf | 422,33 kB | Adobe PDF | View/Open |
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