Los mínimos personales y familiares del I.R.P.F., especialmente a raiz de la reforma de la Ley 26/2014

Abstract

This work is about the interpretation doubts, classics and news, of the minimun personal and family of the Income Tax. Especially, it is base on the reform of the minimun personal and family caused by Law 26/2014, motivated by the Sentence of the Constitutional Court 19/2012, introducing, among other things, the standardof dependence of the minimun descendants. All of that it is realized take into account the values of the taxpaying capacity, of the favor familiae and gender equility.