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La Nueva Configuración Del Régimen Especial De Las Entidades Dedicadas Al Arrendamiento De Viviendas

Author

Listed:
  • Jesús Rodríguez Márquez

    (Universidad de Vigo)

Abstract

El presente trabajo aborda el estudio del régimen especial de las entidades dedicadas al arrendamiento de viviendas, en su nueva redacción según la Ley 23/2005. En especial, se centra en aquellos aspectos más problemáticos del régimen, en la medida en que pueden dificultar su aplicación. En unos casos, se ofrecen soluciones por vía interpretativa, mientras que en otros, cuando ello no es posible, se proponen medidas concretas de reforma normativa.

Suggested Citation

  • Jesús Rodríguez Márquez, 2007. "La Nueva Configuración Del Régimen Especial De Las Entidades Dedicadas Al Arrendamiento De Viviendas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 125(4), pages 77-105, December.
    • Handle: RePEc:hpe:crotri:y:2007:v:125:i:4:p:77-105
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    Keywords

    Impuesto sobre Sociedades; Régimen especial de entidades arrendadoras de viviendas.;

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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