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image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Recolector de Cienci...arrow_drop_down
image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
Recolector de Ciencia Abierta, RECOLECTA
Part of book or chapter of book . 2025
Data sources: Recolector de Ciencia Abierta, RECOLECTA
Claim

Disfunciones en los pagos a cuenta del IRPF

descriptionPublicationkeyboard_double_arrow_right Part of book or chapter of book 01 Jan 2025 Spanish Publisher:La Ley
Authors: Banacloche Palao, Carmen;

handle: 10115/105177

Disfunciones en los pagos a cuenta del IRPF

Abstract

Este trabajo repasa algunas de las disfunciones que se han detectado a lo largo de los años en los mecanismos PAYE (pay as you earn), a partir de sus cuatro características: son pagos anticipados de la futura obligación principal, son pagos que competen a sujeto distinto del obligado principal; son pagos autónomos y, por último, son pagos recuperables.

Keywords

pagos a cuenta, devolución ingresos indebidos, retenciones

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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