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- Title
EL TRATAMIENTO DE LOS RENDIMIENTOS DEL CAPITAL INMOBILIARIO EN EL IMPUESTO SOBRE LA RENTA DE LOS NO RESIDENTES: ENTRE EL PRINCIPIO COMUNITARIO DE LIBRE CIRCULACIÓN DE CAPITALES Y EL CONSTITUCIONAL DE IGUALDAD TRIBUTARIA.
- Authors
de Miguel Marqués, Javier Luis
- Abstract
The author analyzes the issue of the different tax treatment given by the Spanish law to income from real estate capital in the case of tax non-residents in Spain, in relation to that received by residents. He begins by actualizing the status of the matter in the EU, based on the procedures for infringement of community law that, in this regard, have been initiated in recent times. Next, he judges this different treatment from a two-sided perspective: on the one hand, thinking about its fit in the tax constitutional principle of equality, and on the other, analyzing certain European jurisprudence on capital free movement, a principle closely related to equal treatment.
- Subjects
FREE trade; EQUALITY; REAL property; COMPARABILITY (Accounting); NONRESIDENTS
- Publication
Crónica Tributaria, 2023, Vol 188, Issue 3, p13
- ISSN
0210-2919
- Publication type
Article
- DOI
10.47092/CT.23.3.1