On Tax Domicile in Tax Matters and the Condition of Not Been and Not Found

• Main Author: Robles Moreno, Carmen del Pilar
• Format: Others
• Language: Español
• Published: Derecho & Sociedad 2015
• Subjects: Law; Address; Tax Address; Not Been Address; Not Found Address; Procedural Address; Tax Court; Domicilio; Domicilio Fiscal; Domicilio No Habido; Domicilio No Hallado; Domicilio Procesal; Tribunal Fiscal
• Online Access: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12571/13129; http://repositorio.pucp.edu.pe/index/handle/123456789/119142

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.