6533b820fe1ef96bd127aa69

RESEARCH PRODUCT

Taxation of the family with children in charge

Fernando Hernández-guijarro

subject

:CIENCIAS JURÍDICAS [UNESCO]Couples in factImpuestosParejas de hechoMenores de edadMinorsTaxationMatrimonioUNESCO::CIENCIAS JURÍDICASFamiliaFamilyECONOMIA FINANCIERA Y CONTABILIDADMarriage

description

[EN] The family institution is fundamental in every society. The family formed within the marriage or couple in fact deserves the economic and social protection on the part of the public Powers. The present study deals with the taxation that surrounds these institutions when there are minors in their charge. Their taxation will be analyzed within the personal income tax and the application of personal and family circumstances to them. First, the taxation of Large Families will be studied since they have the largest number of minors under their protection, then families made up of married couples and couples in fact who have minors in their care and, finally, we will address taxation in the situation of the family crisis.

yearjournalcountryeditionlanguage
2020-08-01
https://hdl.handle.net/10550/78670