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El Concepto De Disposición En El Régimen Fiscal Del Patrimonio Protegido

Author

Listed:
  • Juan Antonio Navarro Garmendia

    (Agencia Estatal de Administración Tributaria)

Abstract

El patrimonio protegido presenta una escasa aplicación con relación al elevado número de beneficiarios potenciales. Por este motivo, la Ley 1/2009 exige que el Gobierno remita a las Cortes Generales un proyecto de ley de mejora del régimen fiscal de esta figura. La reforma debe clarificar el destino de los bienes y derechos que integran el patrimonio protegido. Este artículo analiza el concepto de disposición como límite material, centrándose en la finalidad del mantenimiento de la productividad, la satisfacción de las necesidades vitales y la responsabilidad patrimonial del patrimonio protegido. También analiza el concepto de disposición como límite temporal.

Suggested Citation

  • Juan Antonio Navarro Garmendia, 2012. "El Concepto De Disposición En El Régimen Fiscal Del Patrimonio Protegido," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 143(2), pages 125-154, June.
    • Handle: RePEc:hpe:crotri:y:2012:v:143:i:2:p:125-154
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    File URL: https://www.ief.es/vdocs/publicaciones/1/143.pdf#page=125
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    More about this item

    Keywords

    Ley 41/2003; patrimonio protegido; disposición; Ley 1/2009; Impuesto sobre la Renta de las Personas Físicas; Impuesto sobre Sociedades.;
    All these keywords.

    JEL classification:

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

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