La tributación familiar

Abstract

This study examines the evolution of family taxation in Spanish Tax Law, with particular reference to direct taxation (Personal Income Tax, Wealth Tax and Inheritance and Gift Tax). As far as Income and Wealth Taxes are concerned, the tax treatment of family units is analysed from a constitutional perspective, with regard to the principles of ability to pay and equality, as well as the different reforms arising from constitutional court decisions, in the case of both joint and separate taxation, and its consequences with regard to the economic status of spouses according to Civil Law, women at work, child care allowances, the tax effects of separation and divorce, and the situation of non-residents. In the case of Inheritance and Gift Tax, the article analyses the situation of spouses and children, and includes a special reference to the problem of unmarried couples.