LA TRIBUTACIÓN DE LA VIVIENDA EN EL IRPF
Fecha
2021-05-25
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Jaén: Universidad de Jaén
Resumen
Mediante la realización de este trabajo se pretende conocer más
acerca de en qué situaciones y bajo qué circunstancias se va a ver
afectada una vivienda en la tributación del Impuesto sobre la
Renta de las Personas Físicas.
En primer lugar se habla de los beneficios fiscales a los que se
tendrá derecho y que están relacionados con la vivienda.
Posteriormente se tratará lo conocido como imputación de rentas
inmobiliarias, que serán consecuencia de ser propietario o titular
de derechos sobre ciertos bienes.
En tercer lugar se aborda el tema de la vivienda alquilada,
pasando por las distintas situaciones que podemos encontrar y
explicando cómo van a variar los rendimientos y la consideración
de estos, así como situaciones que nos darán lugar a tener derecho
a deducir gastos.
By carrying out this work, it is intended to know more about in what situations and under what circumstances a home will be affected in the taxation of Personal Income Tax. First of all, we talk about the tax benefits to which you will be entitled and that are related to home. Subsequently, what is known as imputation of real estate income will be dealt with, which will be a consequence of being the owner or holder of rights over certain assets. Thirdly, the subject of rented housing is addressed, going through the different situations that we may encounter and explaining how the yields will vary and the consideration of these, as well as situations that will give us the right to deduct expenses.
By carrying out this work, it is intended to know more about in what situations and under what circumstances a home will be affected in the taxation of Personal Income Tax. First of all, we talk about the tax benefits to which you will be entitled and that are related to home. Subsequently, what is known as imputation of real estate income will be dealt with, which will be a consequence of being the owner or holder of rights over certain assets. Thirdly, the subject of rented housing is addressed, going through the different situations that we may encounter and explaining how the yields will vary and the consideration of these, as well as situations that will give us the right to deduct expenses.