El Impuesto sobre la Renta de No Residente: Su problemática
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2021-07-02
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Jaén: Universidad de Jaén
Resumen
El sistema Tributario Español a nivel estatal se encuentra
compuesto por un número de tributos, asumidos por el
contribuyente. Uno es el IRNR, poco conocido pero con gran
importancia. Se recopila dentro del TRIRNR, donde fue a través
del Real Decreto Legislativo 5/2004, que se ratificó,
proporcionando una transparencia y solidez legal, imponiéndose
cuando no exista ningún CDI entre territorios, porque son
superiores.
El principal objetivo es tratar de examinar los problemas que
presenta en diferentes enfoques, analizado su normativa con sus
cambios y como se fundamenta de otras. Además se consideran
diversos puntos claves: hecho imponible, los tipos de rentas que
grava, quienes son los sujetos pasivos dependiendo de su
residencia y del ámbito de aplicación, su gravamen especial, y su
recaudación. Así se entiende el impuesto, su importancia y los
contratiempos que soluciona y ocasiona, contrastando el problema
de la doble imposición con aquellos territorios con
particularidades especiales.
The Spanish Tax system at the state level is made up of a number of taxes, assumed by the taxpayer. One is the IRNR, little known but with great importance. It is compiled within the TRIRNR, where it was through Royal Legislative Decree 5/2004, which was ratified, providing transparency and legal solidity, imposing itself when there is no CDI between territories, because these are superior. The main objective is to try to examine the problems it presents in different approaches, analyzing its regulation, its change and how it is based on others. In addition, several key points are considered: taxable event, the types of income taxed, who are the taxpayers depending on their residence and scope of application, their special tax, and their collection. This is how the tax is understood, its importance and the setbacks it solves and causes, contrasting the problem of double taxation with those territories with special characteristics.
The Spanish Tax system at the state level is made up of a number of taxes, assumed by the taxpayer. One is the IRNR, little known but with great importance. It is compiled within the TRIRNR, where it was through Royal Legislative Decree 5/2004, which was ratified, providing transparency and legal solidity, imposing itself when there is no CDI between territories, because these are superior. The main objective is to try to examine the problems it presents in different approaches, analyzing its regulation, its change and how it is based on others. In addition, several key points are considered: taxable event, the types of income taxed, who are the taxpayers depending on their residence and scope of application, their special tax, and their collection. This is how the tax is understood, its importance and the setbacks it solves and causes, contrasting the problem of double taxation with those territories with special characteristics.