Please use this identifier to cite or link to this item: http://hdl.handle.net/10609/149221
Title: La tributación en el IRPF de las arras en la compraventa de bienes inmuebles
Other Titles: The taxation of deposits in the personal income tax in relation to the sales of real estate
Author: Rovira, Irene  
Citation: Rovira Ferrer, I. [Irene]. (2020). La tributación en el IRPF de las arras en la compraventa de bienes inmuebles. Revista de Contabilidad y Tributación, (451), 39-64.
Abstract: The main goal of this work is to determine the taxation of the payments and collections of deposits in the personal income tax, specifically in relation with the sales of real estate. In par-ticular, the assumptions in which the pertinent taxation will be analyzed are five: their delivery or reception before or at the time of the transmission of the property, their collection or dou-bled restitution after the withdrawal or non-compliance by one of the parties and their justified restitution. Finally, after highlighting the main problematic questions, some suggestions for improvement will be provided.
Keywords: deposits
personal income tax
patrimonial profits and losses
yields
imputation
DOI: https://doi.org/10.51302/rcyt.2020.3737
Document type: info:eu-repo/semantics/article
Version: info:eu-repo/semantics/publishedVersion
Issue Date: 10-Oct-2020
Publication license: http://creativecommons.org/licenses/by-nc-nd/4.0/  
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