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Impuesto Sobre La Renta de No Residentes

Impuesto Sobre La Renta de No Residentes

          
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About the Book

El libro incorpora de forma íntegra e actualizada el Impuesto y Reglamento sobre la renta de no residentes tributo establecido en España, de carácter directo que grava la renta obtenida en territorio español por las personas físicas y entidades no residentes en el mismo. La normativa básica aplicable al Impuesto sobre la Renta de los No Residentes es la siguiente: - Real Decreto Legislativo 5/2004 de 5 de marzo de 2004, por el que se aprueba el texto refundido de la Ley del Impuesto sobre la Renta de no Residentes.- Real Decreto 1776/2004 de 30 de julio de 2004, por el que se aprueba el Reglamento del Impuesto sobre la Renta de no Residentes. En materia del Impuesto sobre la renta de no residentes, es necesario tener en cuenta además de la legislación interna, los diferentes Convenios internacionales de doble imposición suscritos por el Estado español con otros Estados y que estén en vigor. Estos Tratados, que tratan de evitar la doble imposición que se produce por la concurrencia de dos o más soberanías fiscales sobre una misma renta, se aplican con preferencia a la legislación interna, dada su primacía, pero sólo para mejorar lo en ella previsto. Por tanto: (i) si una persona residente, a título de ejemplo, en Canadá, obtiene unos rendimientos en España, aunque la ley española prevea el gravamen de esa determinada renta, si el Convenio Internacional de doble imposición firmado entre España y Canadá considera que esos rendimientos solo tributan en el país de residencia del sujeto pasivo, en este caso Canadá, entonces las mencionadas rentas no serán gravada en España. (ii) si, en cambio, el Convenio considerara que esos rendimientos debían tributar más que lo que resultaría de la aplicación de las normas internas españolas (por ejemplo porque el Convenio permita gravar a España pero según las normas españolas esos rendimientos estén exentos), sus disposiciones no tendrían aplicación práctica.


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Product Details
  • ISBN-13: 9781090964939
  • Publisher: Amazon Digital Services LLC - KDP Print US
  • Publisher Imprint: Independently Published
  • Height: 229 mm
  • No of Pages: 98
  • Spine Width: 6 mm
  • Width: 152 mm
  • ISBN-10: 1090964935
  • Publisher Date: 19 Mar 2019
  • Binding: Paperback
  • Language: Spanish
  • Returnable: N
  • Weight: 154 gr


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