[ES] La elusi?n fiscal es una cuesti?n que hoy d?a ocupa grandes titulares. Es necesario hacer una revisi?n a las diferentes figuras que configuran las pr?cticas de minoraci?n de las obligaciones tributarias. Con un an?lisis de estas figuras obtenemos una visi?n global de los diferentes instrumentos que poseen todos los contribuyentes. As? observaremos c?mo hay ciertas figuras que propician ese ahorro fiscal de una manera l?cita, acorde a las leyes. En cambio, observamos c?mo hay ciertas figuras que se usan con el fin de minorar la deuda tributaria de una manera il?cita. A su vez, tambi?n observaremos c?mo existe tambi?n un m?todo consistente en realizar operaciones con el fin de conseguir dicha reducci?n que no se puede dilucidar f?cilmente si es leg?tima o vulnera el esp?ritu que rigen las normas tributarias

[EN] Tax avoidance is a question which worries many large title holders. It is necessary to inspect the different figures which form the practice of reducing tax liability. With the analysis of these figures, we gain a global vision of the different tools owned by the tax payers. In this way, we will observe how there are certain figures that provide tax savings in a just ways, according to law. Furthermore, we will observe how certain figures which are used in order to deduct tax debt in a just way. At the same time, we will observe how there is also a consistent method for carrying out operations, with the aim to achieve the aforementioned reduction, which cannot be easily explained whether they are legitimate or infringe the spirit which governs tax norms.

Trabajo de fin de Grado. Grado en Derecho. Curso acad?mico 2015-2016