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Tributación de los incrementos de patrimonio en el IRPF
by José Alberto Fernández López · · 142 pages
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Pages: 142 pagesAuthor: José Alberto Fernández LópezPublisher: Publisher to be confirmedFormat: PaperbackLanguage: es-ESRelease date: 1/1/1994ISBN: ISBN 9788445406991
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Synopsis of Tributación de los incrementos de patrimonio en el IRPF
Este libro aborda la tributación de los incrementos de patrimonio en el Impuesto sobre la Renta de las Personas Físicas (IRPF). Analiza en profundidad el concepto de alteración patrimonial, la obligación de declarar, el cálculo de los incrementos y disminuciones, la imputación temporal de los incrementos y la base tributable del incremento. Es una obra esencial para comprender las implicaciones fiscales en esta área.
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