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LA TRIBUTACIÓN DE LOS INTERESES DE DEMORA EN EL IRPF: INSEGURIDAD JURÍDICA, CONFIANZA LEGÍTIMA Y LOS EFECTOS TEMPORALES DEL CAMBIO JURISPRUDENCIAL.

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Title: LA TRIBUTACIÓN DE LOS INTERESES DE DEMORA EN EL IRPF: INSEGURIDAD JURÍDICA, CONFIANZA LEGÍTIMA Y LOS EFECTOS TEMPORALES DEL CAMBIO JURISPRUDENCIAL.
Alternate Title: Taxation of Default Interest in Personal Income Tax (IRPF): Legal Uncertainty, Legitimate Trust, and the Temporary Effects of a Jurisprudential Change.
Authors: Vírseda Perulero, Laura1
Source: Revista Técnica Tributaria. jul-sep2026, Vol. 2 Issue 154, p195-240. 46p.
Database: Business Source Ultimate
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  Data: Taxation of Default Interest in Personal Income Tax (IRPF): Legal Uncertainty, Legitimate Trust, and the Temporary Effects of a Jurisprudential Change.
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      – TitleFull: LA TRIBUTACIÓN DE LOS INTERESES DE DEMORA EN EL IRPF: INSEGURIDAD JURÍDICA, CONFIANZA LEGÍTIMA Y LOS EFECTOS TEMPORALES DEL CAMBIO JURISPRUDENCIAL.
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              Text: jul-sep2026
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