Aspectos jurídicos y tributarios del crowdfunding

Identificador:  TDX:4270

Handle: https://hdl.handle.net/20.500.11797/TDX4270

Autors:  Vicente Moracho, Eva

Resum:
The main objective of this doctoral thesis is to determine what is the taxation of crowdfunding in each of the existing modalities, as well as how it can affect each of the involved subjects. For this purpose, both legal aspects of this figure and tax aspects to be considered in this type of transaction have been analyzed. In the first place, it has been made an approach to the concept of crowdfunding, to its main characteristic elements, to the involved subjects, as well as to its conceptual framework. Secondly, it has been determined the applicable taxes, on the one hand, both to the promoter and to the investor, and on the other, to the participatory financing platforms. Thirdly and lastly, a set of proposals, which seek to reform and improve tax nature aspects, have been made, aimed at the promotion and establishment of crowdfunding as an alternative financing mechanism to banking system.