“Los Beneficios Fiscales en el IRPF: Análisis de las Deducciones Autonómicas”
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2017-06
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Jaén: Universidad de Jaén
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[ES]Desde que se inició en 1997 la cesión del Impuesto sobre la Renta de las Personas Físicas a las Comunidades Autónomas, este impuesto ha pasado a ser uno de los recursos económicos más importantes de la Hacienda Autonómica. En la actualidad, las Comunidades Autónomas asumen una serie de competencias normativas reguladas en el artículo 46 de la Ley 22/2009, entre las que se encuentran numerosos beneficios fiscales y en particular, deducciones aplicables a la cuota íntegra autonómica del IRPF. En este Trabajo de Fin de Grado realizaremos un estudio de dichas deducciones según se encuentran reguladas en la legislación de cada comunidad, agrupándolas, no según el territorio, sino a través de diversas tipologías comunes en gran parte de las legislaciones, y matizan aquéllas que sólo recoge una comunidad.
[EN]Since the start of the transfer of Personal Income Tax to the Autonomous Communities in 1997, this tax has become one of the most important economic resources of the Autonomous Finance. At present, the Autonomous Communities assume a series of normative powers regulated in article 46 of Law 22/2009, among which are numerous tax benefits and in particular, deductions applicable to the full autonomous share of the IRPF. In this Work of Degree, we will study these deductions as they are regulated in the legislation of each community, grouping them, not according to the territory, but through different typologies common to most of the legislation, and nuance those that only picks up a community.
[EN]Since the start of the transfer of Personal Income Tax to the Autonomous Communities in 1997, this tax has become one of the most important economic resources of the Autonomous Finance. At present, the Autonomous Communities assume a series of normative powers regulated in article 46 of Law 22/2009, among which are numerous tax benefits and in particular, deductions applicable to the full autonomous share of the IRPF. In this Work of Degree, we will study these deductions as they are regulated in the legislation of each community, grouping them, not according to the territory, but through different typologies common to most of the legislation, and nuance those that only picks up a community.