by Departamento de Documentación de Iberley · Colex · tapa blanda · ISBN 9788413593432
VAT included
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This book addresses the taxation of income in kind, an increasingly relevant topic in labor compensation. It explores in depth the taxation of non-monetary salary supplements, analyzing its implications in the Personal Income Tax (IRPF), the Value Added Tax (VAT) and the Corporate Tax (IS). In addition, it examines how income in kind affects the worker's contribution to Social Security. It includes jurisprudential analysis, administrative doctrine and schemes to facilitate the understanding of key concepts.
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