RT Book, Section
T1 Spanish national report for EATLP Congress: taxation and value creation
A1 Navarro, Aitor
A1 Escribano López, Eva Alicia
AB Chapter based on the Spanish report for the 2020 annual congress of the EATLP on “Taxation and Value Creation.” Section 1 aims to understand the role that “value” plays in Spanish income taxes (Personal Income Tax and Corporate Income Tax). The objective is to determine whether income taxation in Spain is based on the idea of how and where value is created. This requires clarifying the meaning of terms related to “value” and its connection to the definition of income, as well as analyzing which changes in asset value have tax implications. Section 2 seeks to establish whether Spanish domestic legislation has responded to concerns arising from the digitalization of the economy and, if so, whether such changes are based on the idea that taxation should follow value creation.
PB IBFD
SN 978-90-8722-687-9
SN 978-90-8722-688-6
SN 978-90-8722-689-3
YR 2021
FD 2021-06-01
LK https://hdl.handle.net/20.500.14352/122796
UL https://hdl.handle.net/20.500.14352/122796
LA eng
NO Ministerio de Economía, Comercio y Empresa
DS Docta Complutense
RD 30 jul 2025