LAS DEDUCCIONES AUTONÓMICAS EN EL IRPF PARA INCENTIVAR LA ADQUISICIÓN DE ACCIONES O PARTICIPACIONES EN SOCIEDADES, LOS BUSINESS ANGELS Y EL MERCADO ALTERNATIVO BURSÁTIL
The autonomous communities common system includes in its system of personalincome tax (IRPF) regulatory powers to govern deductions in the contributionfor carrying out “non-company investments”. Catalonia, Madridand Andalusia have made use of this possibility – and Galicia has announcedits intention...
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| Format: | Article |
| Language: | Catalan |
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Institut d'Estudis de l'Autogovern
2011-04-01
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| Series: | Revista d'Estudis Autonòmics i Federals |
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| Online Access: | http://www10.gencat.cat/drep/binaris/_reaf13_Pina_tcm112-152634.pdf |