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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/ |
Appears in Collections: | Articles cientÍfics Articles |
Files in This Item:
File | Description | Size | Format | |
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Tributación_Rovira_TE.pdf | 211,03 kB | Adobe PDF | View/Open |
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