On Tax Domicile in Tax Matters and the Condition of Not Been and Not Found
There are many kinds of legal addresses in the private sphere of a person, having different legal effects and treatments. In that line, the present paper will analyze the concept of tax address. For that purpose, first the concept of address will be introduced, then it’ll focus on tax address, to fi...
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Format: | Others |
Language: | Español |
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Derecho & Sociedad
2015
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Online Access: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12571/13129 http://repositorio.pucp.edu.pe/index/handle/123456789/119142 |
Summary: | There are many kinds of legal addresses in the private sphere of a person, having different legal effects and treatments. In that line, the present paper will analyze the concept of tax address. For that purpose, first the concept of address will be introduced, then it’ll focus on tax address, to finally see the treatment of the address in the Tax Code. To finish, both Not Found and Not Been Adress will be analyzed, and so the tax consequences of each one. === Existen muchos tipos de domicilios en la esfera privada de una persona, teniendo diferentes efectos y tratamientos legales. En ese sentido, el presente artículo analizaremos el concepto de domicilio fiscal. Para ello, primero se introducirá el concepto de domicilio, centrándonos luego en el domicilio fiscal, para finalmente ver el tratamiento del domicilio en el Código Tributario. Para finalizar, se analizará el caso del Domicilio No Hallado y No Habido, así como las consecuencias tributarias de cada uno. |
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