Las prestaciones económicas derivadas de la crisis familiar en derecho tributario

Abstract

How the fiscal system takes in consideration the economic relations that alter the separation, the divorce and the nullity of the marriage the begin between the spouses, and between these and his children, at the moment of determining his payable tax is the object of our study. In such situations, the procedure of Family law contemplate diverse obligations of economic character, which arise at the expense of the spouses as contribution to the loads of the marriage, as food to the children or to the spouse separated judicially, as compensation caused by the economic imbalance that suffers one of the parts after the separation or the divorce, or the indemnification foreseen in the suppositions of matrimonial nullity, without forgetting the right that one of the spouses can help to be compensated economically by the other one on having become extinct the regime of separation of goods, in reason of the housekeeping realized during his force. The incident of the new personal and familiar status of the contributor in the configuration of the economic taxable capacity, demands to centre on those taxes of the system of which a subjective character is preached. Between these the IRPF stands out. There can of be obviated, nevertheless, the important consequences tributary that certain aspects of these economic forecasts provoke in other taxes of the system. Additional, also there are payed attention to the fiscal regime of the economic forecasts of compensatory character that are recognized, or that must be recognized, in the situations of cessation of the conviviality of fact.