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http://hdl.handle.net/10609/149580
Title: | Las nuevas deducciones en el IRPF para las familias numerosas, los familiares a cargo de personas con discapacidad y determinadas familias monoparentales |
Author: | Ferrer, Irene |
Citation: | Rovira Ferrer, I. [Irene]. (2015). Las nuevas deducciones en el IRPF para las familias numerosas y los familiares a cargo de personas con discapacidad. Quincena Fiscal: Revista de Actualidad Fiscal, (10), 57-74. |
Abstract: | Historically, family taxation has been one of the most modified issue of the Spanish Personal Income Tax. The current tax reform of 2015 also deals with this topic. Specifically, in order to reduce the tax burden of the taxpayers with greater family responsibilities, two different quota deductions have been adopted: the first one applies to people who take care of disabled ascendants or disabled descendants; and the second one applies to the ancestor (or an orphaned brother) of a large family. The main objective of this paper is to analyse these two new deductions, detailing their configuration, studying their operation and highlighting the main problems and deficiencies that may arise from them. |
Keywords: | deducción discapacidad familia numerosa IRPF reforma fiscal |
Document type: | info:eu-repo/semantics/article |
Version: | info:eu-repo/semantics/acceptedVersion |
Issue Date: | 2-Jan-2015 |
Appears in Collections: | Articles cientÍfics Articles |
Files in This Item:
File | Description | Size | Format | |
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deducciones_Rovira_RQAZ.pdf Until 2050-01-01 | 301,64 kB | Adobe PDF | View/Open Request a copy |
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