Delimitación normativa del concepto de renta gravable en el Impuesto sobre la Renta de las Personas Físicas

  1. Carlos Bilbao Contreras
Supervised by:
  1. José Luis Peña Alonso Director

Defence university: Universidad de Burgos

Year of defence: 2020

Committee:
  1. Pablo Chico de la Cámara Chair
  2. Amable Corcuera Torres Secretary
  3. Susana Aníbarro Pérez Committee member
  4. María Teresa Mata Sierra Committee member
  5. Carolina Blasco Delgado Committee member

Type: Thesis

Teseo: 655633 DIALNET lock_openRIUBU editor

Abstract

The research conducted on the “Regulatory delimitation of the concept of taxable income in the personal tax” reflects the historical, doctrinal and legislative backgrounds related to personal income tax. The note common to all regulations of personal income tax has been the lack of a declaratory definition of the concept of "taxable income". The research allows you to get to definition of "taxable income" from the components that make up the concept examined in the current regulation of the tax under study. The interest of the research lies in enabling an adequate normative delimitation of the concept of "taxable income" in the personal tax. This issue guarantees compliance with the tax principles and respect for legal certainty established in the Spanish Constitution.