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Hacia un estatuto fiscal del autónomo. Reflexiones de futuro sobre el régimen fiscal del autónomo
[Towards a fiscal statute of the autonomous. Reflections of future on the fiscal regime of the autonomous]

Author

Listed:
  • César García Novoa

    (Universidad de Santiago. España.)

Abstract

El concepto de trabajador autónomo tiene gran importancia desde la perspectiva fiscal. Es difícil admitir el concepto Estatuto Fiscal, pero sí es necesaria la reforma del régimen fiscal del autónomo. El autónomo es persona física y en el impuesto sobre la renta hay que garantizar la posibilidad de deducir todos los gastos relacionados con su actividad. Es necesario defender también la simplificación, siendo el mejor instrumento los impuestos objetivos en el Impuesto sobre la Renta y en el IVA. Debe suprimirse el llamado recurso permanente de las Cámaras de Comercio.

Suggested Citation

  • César García Novoa, 2008. "Hacia un estatuto fiscal del autónomo. Reflexiones de futuro sobre el régimen fiscal del autónomo [Towards a fiscal statute of the autonomous. Reflections of future on the fiscal regime of the auto," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 96, pages 197-213.
    • Handle: RePEc:ucm:reveco:y:2008:i:96:p:197-213
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