Ley General Tributaria - Responsabilidad Tributaria - Contratación y Subcontratación
- 1 Faculdade de Direito, Universidade de Huelva
ISSN: 2182-8466, 2182-8458
Year of publication: 2006
Issue Title: Revista Encontros Científicos
Issue: 2
Pages: 170-182
Type: Article
More publications in: Tourism & Management Studies
Abstract
In Spain, real state and building construction are considered by Government Administration as a tax risk area of a major concern for the Department of Treasury. Therefore, following the approval of the General Tax Law (LGT) 58/2003 on December 17th, and in order to fight tax evasion in this sector, liabilities regulated in Article 42 of the Royal Act (Real Decreto Legislativo) 1/1995 from March 24th, wherein the Text Revised of the Workers’ Statute (ET) was approved, will be handled to the Department of Treasury. Whereby, tax liabilities in contracting and subcontracting established on the article 43. 1 f) LGT results in one of the newest features introduced by this General Tax Law.