Tratamiento de la nacionalidad en materia tributaria
- DELGADO MARTÍNEZ, MANUEL JAVIER
- Carlos María López Espadafor Director
Universidad de defensa: Universidad de Jaén
Fecha de defensa: 24 de noviembre de 2022
- Miguel Azpitarte Sánchez Presidente/a
- David García Guerrero Secretario
- Francisco Manuel García Costa Vocal
Tipo: Tesis
Resumen
We have studied the treatment of nationality, from a broad and transversal tax perspective, supported by the regulations on this matter, Spanish and foreign. Such research led us to have to examine, first of all, deeply, the Spanish Constitutional Law, with a differentiated regime of rights and freedoms between Spaniards and foreigners; in the civil and commercial sphere, both essentially share the same rights and obligations, although there are certain nuanced differences in the political and administrative field. Every Person, by the mere fact of being, has the right to have their dignity recognized, according to International Law and our own Internal Law; Nationality is also the subject of numerous International Treaties, under the principle of reciprocity. We also analyze whether the differences in the tax treatment of nationality, established by our country, are admissible, internally and internationally, according to the Treaties, Agreements and other Norms, of a similar nature. The importance of Constitutional Law in this matter has become, in turn, the conclusion of our study.