NAGIOS: RODERIC FUNCIONANDO

Fiscalidad de las parejas de hecho

Repositori DSpace/Manakin

dc.contributor.author	Hernández Guijarro, Fernando	es
dc.date.accessioned	2019-11-06T13:25:28Z
dc.date.available	2019-11-06T13:25:28Z
dc.date.issued	2019	es
dc.identifier.citation	Hernández Guijarro, Fernando. Fiscalidad de las parejas de hecho. En: Actualidad jurídica iberoamericana, 11 2019: 402-417	es
dc.identifier.uri	https://hdl.handle.net/10550/72090
dc.description.abstract	Couples in fact are an alternative union to marriage and, as such, the legal system dedicates them a legal regime. The present study deals with the taxation that surrounds these unions, always starting from their patrimonial situation and the agreements reached between the cohabitants. It analyzes the fit within the IRPF of the couple of fact and the application of the personal and familiar circumstances to the cohabitants. Likewise, the contribution of these to the community of goods formed by both and the acquisition of goods once it is constituted will be discussed. All this from the application of taxes on the transmission or acquisition of goods, whether onerous or lucrative. Finally, the tax consequences derived from the dissolution and liquidation of the patrimonial community alo will be analyzed.	es
dc.title	Fiscalidad de las parejas de hecho	es
dc.type	journal article	es_ES
dc.subject.unesco	UNESCO::CIENCIAS JURÍDICAS	es
dc.identifier.doi		es
dc.type.hasVersion	VoR	es_ES