Problemática actual del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Fecha
2017-07
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Jaén: Universidad de Jaén
Resumen
[ES]Nuestro trabajo fin de grado tiene por objetivo el análisis del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, centrándonos exclusivamente en la modalidad sobre Transmisiones Patrimoniales Onerosas. Para ello, en primer lugar, nos hemos referido a la regulación estatal de dicho impuesto, elaborando un detallado análisis sobre los elementos del mismo, y las compatibilidades entre las diversas modalidades del impuesto. La mencionada modalidad, tiene como objetivo gravar la transmisión patrimonial, por ello nos ha parecido relevante hacer una delimitación con el Impuesto sobre el Valor Añadido, haciendo mención a las exenciones en el citado impuesto, diferenciando los supuestos de sujeción que gravará una determinada operación. Por otro lado, nos has parecido pertinente, llevar a cabo un estudio sobre dicho impuesto como un impuesto cedido a las Comunidades Autónomas.
[EN]The main goal of this degree final Project is the analysis of the tax on capital transfers and documented legal acts. Nevertheless, I will mainly focus on taxable capital transfers. For that reason, firstly I have paid attention to the state regulation of that tax, elaborating a detailed analysis about its elements, and the possible compatibilities among the tax modalities. The previous modality aims to tax the capital transfers. For that, I have considered to establish a delimitation with the valued added tax, mentioning the exemptions of the previous tax, distinguishing supposed of subjection which will tax a possible operation. Furthermore, it is relevant to carry out a study about the previous tax as a relinquished tax to the Autonomous Communities.
[EN]The main goal of this degree final Project is the analysis of the tax on capital transfers and documented legal acts. Nevertheless, I will mainly focus on taxable capital transfers. For that reason, firstly I have paid attention to the state regulation of that tax, elaborating a detailed analysis about its elements, and the possible compatibilities among the tax modalities. The previous modality aims to tax the capital transfers. For that, I have considered to establish a delimitation with the valued added tax, mentioning the exemptions of the previous tax, distinguishing supposed of subjection which will tax a possible operation. Furthermore, it is relevant to carry out a study about the previous tax as a relinquished tax to the Autonomous Communities.