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Comunidad de Bienes e IRPF

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Comunidad de Bienes e IRPF

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Conceptos clave sobre CB e IRPF en español.

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Spain

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Comunidad de Bienes e IRPF
 

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Comunidad de Bienes e IRPFOnline version

Conceptos clave sobre CB e IRPF en español.

by Rosa Sanchez
1

RESUMEN DEL TEMARIO : ( CB ) es un acuerdo privado entre dos o más personas para compartir un bien o un negocio . No tiene personalidad jurídica propia . Los bienes pertenecen de manera a todos los comuneros . Número mínimo de socios : 2 . No hay capital social mínimo para su constitución . Los comuneros tienen , responden con su patrimonio personal . Es una forma jurídica sencilla , habitual en negocios pequeños o familiares . Los beneficios se reparten según el porcentaje de participación de cada comunero . La fiscalidad se regula por , el Impuesto sobre la Renta de las Personas Físicas . El IRPF grava los ingresos obtenidos por personas físicas con residencia en España y es progresivo . Los comuneros declaran en su IRPF los beneficios de la CB , y cada uno realiza su propia declaración de la renta .

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