Modalidades de tributación de los rendimientos de actividades económicas en IRPF. Un análisis práctico.
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2019-05
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Jaén: Universidad de Jaén
Resumen
[ES] Este presente Trabajo Fin de Grado (TFG) resulta muy interesante, debido a que todas las persona residentes de España tenemos la obligación de pagar el Impuesto sobre la Renta de las Personas Físicas (IRPF). En particular, este análisis es muy útil para las personas que desarrolle una actividad económica.
En este trabajo, desarrolla un análisis comparativo teórico-práctico de las diferentes modalidades de tributación de los rendimientos de actividades económicas en IRPF. Es decir, en primer lugar, se explican todos los conocimientos necesarios de manera teórica y, posteriormente, se ilustran en supuestos prácticos.
El objetivo principal de este análisis es definir las particularidades de cada modalidad y, simultáneamente, establecer las diferencias fundamentales entre ellas. De manera que, al final de este, se pueda responder a la pregunta: ¿Qué modalidad será más favorable?
[EN] This present Thesis seems really interesting due to the fact that all the people who are residents in Spain have the obligation of paying the Income tax. Specially, this article is very useful for people who are developing an economic activity. This thesis deals with a theoretical, practical and comparative analysis of the different modalities of taxation of the economic activities efficiency on Income tax. First of all, each modality is explained theorically with all the necessary knowledges and afterwards they are showed in practical cases. The main aim of the analysis is to define the special features of each modality and also establish the fundamental differences between them, at the same time. In this way, at the end of the thesis, it will be possible to answer the following question: Which modality will be most favorable?
[EN] This present Thesis seems really interesting due to the fact that all the people who are residents in Spain have the obligation of paying the Income tax. Specially, this article is very useful for people who are developing an economic activity. This thesis deals with a theoretical, practical and comparative analysis of the different modalities of taxation of the economic activities efficiency on Income tax. First of all, each modality is explained theorically with all the necessary knowledges and afterwards they are showed in practical cases. The main aim of the analysis is to define the special features of each modality and also establish the fundamental differences between them, at the same time. In this way, at the end of the thesis, it will be possible to answer the following question: Which modality will be most favorable?